HMRC consults on changes to the calculation of stamp duty land tax and multiple dwellings relief
HMRC’s consultation on Stamp Duty Land Tax: Mixed – Property Purchases and Multiple Dwellings Relief considers two areas...
Regulatory powers to change the Welsh Tax Acts
The Welsh Tax Acts (Power to Modify) Bill provides Welsh ministers with a power to make changes by regulations to the th...
UK Property Reporting Service guidance goes live
The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to report an...
Remittance basis: loans secured on foreign income or gains
The CIOT and other professional bodies have published a note on the treatment of loans secured on foreign income or gain...
Construction Industry Scheme: landlord contributions to tenant works
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payme...
Budget representation: Exchequer implications for the UK of remote working abroad
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the...
Budget representation: Employee Ownership Trusts
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership...
Business rates three-yearly valuations
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on t...
Residential property developer tax: CIOT response
The CIOT has responded to the recent consultation on the design of the new tax: residential property developer tax....
Capital gains tax on UK property: 30 day property reporting service: an update
HMRC have issued a Frequently Asked Questions (and answers) document for users of the UK capital gains tax property repo...
