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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

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.

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

Social Security, the EU and Brexit

Although advisers will be aware that social security is a tax (and in many respects one of the biggest revenue streams for the UK and EU countries gener

A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Budget 2018.

The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D tax credits and RDEC claims by HMRC.

The most significant US federal tax reform since 1986, commonly referred to as the ‘Tax Cuts and Jobs Act’ (TCJA), turned 18 months on 22 June this year.