Tax barriers to housing supply
The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced l...
Non-domicile reforms: temporary repatriation facility
The CIOT anticipates that there will be enquiries into a significant number of tax returns containing temporary repatria...
Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potentia...
Land Remediation Relief consultation
The CIOT responded to the government’s consultation on the efficacy of Land Remediation Relief (LRR), the objective of w...
Property taxation and land use policy
The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DE...
Non-domicile tax reforms: double remittances
On 26 March 2025, in a published paper the CIOT set out concerns about the potentially unforeseen tax implications for n...
Transforming business rates: CIOT response
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage...
Finance Bill 2024-25: Property taxes
Furnished holiday lettingsClause 25 and Schedule 5 provide for the abolition of the furnished holiday lettings (FHL) reg...
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It pro...
From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
