Extending CGT to non-residents investing in UK real estate
The key changes proposed by the consultation are
Technical
Technical
A new CIOT Welsh Technical sub-committee
Land transaction tax will replace stamp duty land tax in Wales and landfill disposals tax will comes into force instead ...
Spotlight on…the CIOT’s Owner Managed Business technical sub-committee
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-committee is lo...
Most popular reads
Latest briefings
Scotland update: Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill; meetings with the Scottish Government, HMRC and Revenue Scotland
Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill The CIOT submitted a written respons...
Tax-free childcare: update
Following a small pilot that began in late 2016, the tax-free childcare (TFC) scheme started accepting claims from certa...
Blue badge scheme and passported tax reliefs
Around 2.4 million people currently have blue badges in England, which allows them to park for free in some pay and disp...
RTI and use of data in the benefits system
The full report can be accessed on GOV.UK.
HMRC telephone calls to agents
HMRC have advised us that from January 2018 the process will operate as outlined below.
Anti-fraud measure for VAT: domestic reverse charge in the construction sector
CIOT representatives attended a meeting with HMRC to discuss our concerns and queries around the proposed anti-fraud mea...
EU: Single VAT Area: proposals for VAT rate flexibility and SME simplifications
The European Commission has published proposals to give EU member states greater flexibility on setting VAT rates and si...