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When is CIS material?

It’s Monday morning and all is well and then the post arrives. There it is, that innocent letter from HMRC, warning of an impending Construction Industry Scheme (CIS) compliance review for a contractor client. Many readers will deal with those…

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2% SDLT surcharge for non-residents

Residential SDLT is set to become more complex from 1 April 2021 with the planned introduction of the new 2% surcharge for non-UK resident purchasers of residential property in England and Northern Ireland. The 2% surcharge will apply to most…

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