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Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions are satisfied, including that the land has been derelict throughout the period beginning

The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulations 2022 (tinyurl.com/4r4cnwrc).

The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of transitional arrangements for the 1 April 2023 revaluation (

In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges of digitalisation.

The Spring Statement confirmed that the VAT rate on energy-saving materials – such as solar panels, wind and water turbines – installed in domestic properties will be reduced from 5% to zero betwee

The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the government’s proposed changes to business rates following the conclusion of th

In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).

HMRC published an initial draft of the technical guidance on this measure in August 2021.

CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a regime would be helpful for business, but that to be successful it must be straig

HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payments to tenants carrying out construction works to finish a building o