Kate Willis
Lobler mark 2: a failure of process?
The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels....
Entrepreneurs’ Relief
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’ se...
Taxation of non-UK domiciliaries
Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.
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HMRC guidance: difficulties with out-of-date, inaccurate and hard to find guidance
The role of guidance is crucial in communicating to self-assessing taxpayers, and their agents, what HMRC’s interpretati...
Extending CGT to non-residents investing in UK real estate
The key changes proposed by the consultation are
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 ...
Devolved taxes in Wales: update
The inaugural board meeting of the Welsh Revenue Authority ‘WRA’ (Awdurdod Cyllid Cymru) took place in Treforest on 18 O...
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...