Trading and Property Allowances: Record-keeping obligations
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017) were her...
Personal tax
Personal tax
Rent-a-room relief: CIOT, ATT and LITRG respond to HMRC’s Call for Evidence
Thank you very much to everyone who contributed to the joint CIOT and ATT rent-a-room survey in February....
Tax conditionality in public sector licensing: LITRG responds to consultation
The latest consultation considers the mechanics of such a proposal in relation to certain public sector licenses, namely...
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Extending CGT to non-residents investing in UK real estate
The key changes proposed by the consultation are
Scotland update: Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill; meetings with the Scottish Government, HMRC and Revenue Scotland
Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill The CIOT submitted a written respons...
Blue badge scheme and passported tax reliefs
Around 2.4 million people currently have blue badges in England, which allows them to park for free in some pay and disp...
RTI and use of data in the benefits system
The full report can be accessed on GOV.UK.
New ‘risk to capital’ condition for venture capital schemes: draft guidance
As noted in the February Technical Newsdesk, Clause 14 of Finance (No.2) Bill 2017-19 introduces an additional risk to c...
Scotland update: Air Departure Tax Stakeholder Forum; Administrative Justice Working Group; Scottish Draft Budget
At the end of November, a CIOT representative attended the Scottish Government’s Air Departure Tax (ADT) Forum in Edinbu...
Rent-a-room relief: Call for evidence
The government has published a call for evidence to understand how rent-a-room relief is currently used....