Kate Willis
Land pooling
In February 2017, the Department for Communities and Local Government published the White Paper: ‘Fixing our broken hous...
Stamp duty land tax: new manual guidance for what constitutes a ‘dwelling’ and ‘garden and grounds’
The CIOT is represented on the HMRC forum Stamp Duty Land Tax Working Together.
Changes to private residence relief and ancillary reliefs: draft Finance Bill
ATT, CIOT and LITRG have all responded to the consultation on the draft clauses published in July in relation to governm...
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Latest briefings
Social Investment Tax Relief
The joint CIOT, Institute for Fiscal Studies and Institute for Government report ‘Better Budgets: making tax policy bett...
A social care tax or levy for Wales?
In October 2017, the then Cabinet Secretary for Finance and Local Government announced four new taxes that the Welsh Gov...
Social Investment Tax Relief: call for evidence
HM Treasury has published a 12-week call for evidence (closing on 17 July) on how SITR ha
Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs: consultation responses
From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months....
SDLT: non-UK resident surcharge consultation
Both the ATT and CIOT responded to the HMRC/HMT consultation SDLT: non-UK resident surcharge consultation which closed i...
Welsh devolved taxes update
The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 were made on 2 A