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...
Capital gains tax 30-days reporting service: offsetting an overpayment
HMRC provide an interim process solution for offsetting a capital gains tax overpayment arising under the capital gains ...
The new residential property developer tax: HM Treasury consults on design, implementation and administration
HM Treasury’s consultation on the new residential property developer tax has been published; the CIOT is responding and ...
Devolution: the fifth Welsh Parliament
Elections to the Senedd Cymru – the Welsh Parliament – take place on 6 May.
HMRC’s Guidance Strategy Forum
GOV.UK guidance structure, how updates to guidance are made and reliance on guidance were examined in HMRC’s Guidance St...
Appeals from the Upper Tribunal to the Court of Appeal
The CIOT responded to the Ministry of Justice consultation on ‘Reforms to arrangements for obtaining permission to appea...
