Kate Willis
SDLT 1% surcharge consultation: we would like your views
The government is consulting on a SDLT surcharge on non-UK residents purchasing residential properties in England and No...
Reduction in the time to file a Stamp Duty Land Tax return and pay tax due
At Autumn Budget 2017 the government confirmed that the time limit for making a SDLT return and paying tax would be redu...
Spotlight on the Capital Gains Tax & Investment Income Sub-committee
The reforms to the taxation of non-UK domiciliaries continue to occupy the CIOT’s CGT & II Sub-committee, together w...
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Welsh rates of income tax
From April 2019, the UK government will reduce each of the three rates of income tax – basic, higher and additional rate...
Spotlight on the Property Taxes Sub-committee
The CIOT’s Property Taxes technical sub-committee was established in 2007 under the then chairmanship of Lakshmi Narain ...
Finance Bill 2018-19: Entrepreneurs’ Relief (Clause 15)
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
Finance Bill 2018-19: CGT non-UK residents (Clause 6 Schedule 1)
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...
SDLT residential rates: HMRC’s view on gardens sold separately and other areas of uncertainty
The CIOT and the Stamp Taxes Practitioners Group have been working with HMRC to clarify certain aspects of the definitio...
Shorter payment window for Capital Gains Tax on residential properties
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains...
Entrepreneurs’ Relief and the impact of financing
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ ...