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Loan Charge Review 2025: joint CIOT and LITRG response
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.
Better use of new and improved third-party data: CIOT, LITRG and the ATT responses
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for tax administration.
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.
Property taxation and land use policy
The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework; and the Department for Energy
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
Simplifying the taxation of offshore interest: HMRC consultation
The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar year basis, rather than the existing tax year basis, so that the interest tax
HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:
a) amendment to conditions for making claims;
b) reform of revenue correction notice conditions;
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: