Property Taxes

 


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.

The CIOT response to the Treasury Committee inquiry on the Impact of Business Rates on business.

The CIOT comments sent to HMRC on the Structures and Buildings Allowance draft secondary legislation. 

MPs took a break from Brexit to debate beer taxation on March 28th, in a debate allocated by the Backbench Business Committee. The prime movers in obtaining the debate were three officers of the All Party Parliamentary Beer Group – Mike Wood and Nigel Evans (both Conservative) and Ruth Smeeth (Labour).

The CIOT response to the HMRC call for evidence on Amendments to Tax Returns.

The CIOT comments on Capital allowances for structures and buildings.

MPs continued their committee stage scrutiny of the Finance Bill this afternoon. Debate was initially concluded on clauses 36 and 37, relating to oil activities and petroleum revenue tax, moving on to stamp duty land tax (higher rates for additional dwellings etc), and other stamp duty and SDRT measures. The committee then move on to debate clauses 50-52, on VAT, and changes to alcohol and tobacco duties, concluding at clause 56.

The CIOT FB18-19 representations to the public bill committee.