Furnished holiday lets: Spring Budget 2024
At Spring Budget 2024, the government announced that it will abolish the furnished holiday lettings (FHL) regime with ef...
Property Tax
Property Tax
Shariah compliant refinancing and capital gains tax
In 2018, the CIOT made a proactive submission to HMRC about the capital gains tax (CGT) trap on refinancing property usi...
Welsh land transaction tax
The recent Welsh government’s land transaction tax (LTT) consultation looks at extending the time limit indefinitely for...
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Latest briefings
Transparency of land ownership involving trusts
The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in...
A fairer council tax for Scotland
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local governme...
Business rates avoidance and evasion
The CIOT responded to the joint HM Treasury and Department of Levelling Up, Housing and Communities consultation on tack...
Simplifying the Construction Industry Scheme
The consultation considered three proposals.
Significant changes are underway to business rates
The Non-Domestic Rating Bill 2023, that applies in England and in part to Wales, makes significant changes to business r...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
Land and buildings transaction tax and the additional dwelling supplement
In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwell...