Kate Willis
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...
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October 2026
In the news: October 2026
October 2026
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...
Finance Bill 2016 cl 26 – relief for finance costs related to residential property businesses
Clause 26 rectifies drafting errors in the legislation introduced by Finance (No 2) Act 2015 s 24.
Mixed partnerships and TCGA 1992, s 162
Since the partnership changes in FA 2014, many ‘mixed’ partnerships (those whose members included both individual and co...
Finance Bill (No. 2) Bill: Changes to entrepreneurs’ relief
As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended cons...
Domicile – income tax and CGT new clause and schedule
The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographi...
Definitions of residential property for SDLT
The CIOT is contributing to HMRC’s Stamp Taxes project to consider current difficulties on the main statutory definition...