Kate Willis
FB 2017: Partial surrender of life insurance policies (clause 13)
Draft clause 13 of the intended provisions for inclusion in Finance Bill 2017 introduces new sections 507A and 512A into...
Entrepreneurs’ Relief (ER) – Finance Act 2016 amendments to the associated disposals rules
Background Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company...
CIOT responses to further consultation on non-domiciles
The CIOT has responded to the further consultation on reforming the taxation of non-domiciliaries published on 18 August...
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LTT and Anti-avoidance of Devolved Taxes (Wales) Bill
(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of de...
SDLT: changes to the filing and payment process
Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to ...
The Welsh Government consults on higher rates of stamp duty
The Welsh Government’s Treasury Paper 5 sought views on the Welsh policy approach to the higher rates for LTT purposes....
Partial surrender of life insurance policies – CIOT and LITRG’s view
The CIOT welcomed both the formal consultation and the commitment to introducing legislation for the preferred option fo...
Removing the tax barriers to de-enveloping residential property
With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detai...
Entrepreneurs’ relief – FB 2016 clauses amendments (23 June 2016)
As reported in the July edition of Technical Newsdesk, the entrepreneurs’ relief (ER) stakeholder group raised the need ...
Finance Bill 2016 cl 73–75 – entrepreneurs’ relief
As readers will be aware, FB 2016 includes draft legislation to amend the unintended consequences of the Finance Act 201...