Property Taxes


It has been widely reported that, shortly before being elected Prime Minister, Boris Johnson gave support to suggestions by the Association of Accounting Technicians (AAT) that the liability to pay Stamp Duty Land Tax (SDLT) should be switched from the buyer to the seller.  This idea leads to some interesting issues.

The CIOT comments sent to HMRC on VAT reverse charge for building and construction services.

The joint STPG and CIOT comments sent to HMRC on SDLT higher rates: additional dwellings - MOD Future Accommodation Model.

A CIOT/IFS debate on taxing commercial property asked whether it was time to retain, reform or replace business rates.

The Treasury Committee this week continued its inquiry into business rates to scrutinise how government policy has impacted business.

Business rates came in for plenty of criticism from expert witnesses during the Treasury Committee's ongoing inquiry into business rates.

The problems with the business rates system cannot be solved by just having more regular revaluations or just copying Scotland's example, the Treasury Committee’s latest evidence session on business rates heard today (7).

The CIOT comments sent to HMRC on Draft legislation: VAT (Reduced Rate) (Energy-Saving Materials) Order 2019.

The CIOT comments sent to HMT on the Stamp Duty Land Tax: non-UK resident surcharge consultation.

The Chartered Institute of Taxation (CIOT) is tempering expectations that the planned UK Digital Services Tax is a cure for ailing high streets.