Welsh land transaction tax
The recent Welsh government’s land transaction tax (LTT) consultation looks at extending the time limit indefinitely for...
Technical
Technical
Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
HMRC consultation on raising standards in the tax advice market
On Budget day, HMRC published a consultation document relating to their intention to raise standards in the tax advice m...
Most popular reads
Latest briefings
Do you have clients in the hospitality industry?
The Act (see tinyurl.com/yn65e7wy) ensures that:
CIOT Technical Team successes
Each quarter, we will publish a list of changes in which the CIOT was instrumental and occasions where the CIOT’s contri...
COP 9 investigations: suspected tax fraud
The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud...
Uncertainties when applying ESC D32
The CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where...
Transparency of land ownership involving trusts
The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in...
Simplifying and modernising HMRC’s income tax services: summary of responses
The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the ...
Scottish aggregates tax and the land and building transaction tax additional dwelling supplement: CIOT responses
Scottish aggregates taxThe CIOT has replied to the Scottish Parliament’s call for views on the Aggregates Tax and Devolv...