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In the build up to Christmas, I usually find time amongst the manic present wrapping sessions and the social events to go to a carol service.

Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building company’ acquires an individual’s existing house in exchange for the individual b

Party conferences can be frenetic and feverish at the best of times.

One of the most common comments by those who have been involved in an unsuccessful tax scheme is that they didn’t understand it, or thought it set out to do something different.

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth

The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.

A friend of mine recently relocated to another part of the UK and was faced with those vital but annoying bureaucracies we have all had to deal with at such times.

The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n

The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig