Stamp duty land tax house builder relief for part-exchanges
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a...
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a...
HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in respect of re...
Representatives from the CIOT and ATT attended a meeting of HMRC’s Cryptoasset Roundtable in February....
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from th...
The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of focus of t...
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building comp...
The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery....
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), cons...
It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the prop...
The CIOT has been corresponding with HMRC recently (see August’s Technical N