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Land use consultation and ecosystems service markets update
The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.
Transforming business rates: CIOT response
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.
Finance Bill 2024-25: Property taxes
Furnished holiday lettings
Clause 25 and Schedule 5 provide for the abolition of the furnished holiday lettings (FHL) regime with effect from 1 April 2025 for companies and 6 April 2025 for
Finance Bill 2024-25: ATT briefings
Hybrid cars
Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.
Finance Bill 2024-25: Employee-ownership trusts
Following the October Budget, the CIOT made representations expressing concern about the narrow focus of the new distributions relief, along with the need to claim it, and the lack of any guidance
Finance Bill 2024: Employee ownership trusts
The CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the CIOT made in the 2023 consultation.
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:
Labour market – a flurry of activity!
Zero hours contracts for agency workers
The government published a consultation in October (tinyurl.com/33y5waw9), on the application of the zero h
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024
The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:
