Kate Willis
Non-dom reforms: latest developments
Finance (No 2) Act 2017 The CIOT made a formal submission to the Public Bill Committee during the passage of what was t...
‘Patient Capital’ consultation
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of pat...
Scottish Land and Buildings Transaction Tax (LBTT): availability of group relief
The CIOT has written to the Scottish Government to ask for clarification on the availability of LBTT group relief in cir...
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Latest briefings
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
Financing Growth in Innovative Firms: HMT consultation
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the ...
Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
Land pooling and the Housing White Paper
In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ setting out...
Non-dom reforms: Finance (No 2) Bill
With the publication of Finance (No.2) Bill 2017 we see the final shape of the non-dom reforms.
Reforms to the taxation of non-domiciled individuals
As previously reported the CIOT responded to the first set of draft clauses published on 5 December last year....
Re-calculating gains on part surrenders of life insurance policies
We have previously reported on the CIOT’s extensive involvement in the consultation process to find a legislative soluti...