General Features

Technical
1 April 2017

In our response to a call for evidence, we have called for a timetable setting out when and how the proposed 50% reduction in the Air Departure Tax (ADT) burden will be phased in and provision to monitor the outcomes of the Scottish government’s ADT policy.

Technical

The CIOT, ATT and LITRG provided a combination of oral and written evidence to the House of Lords Economic Affairs Finance Bill Sub-Committee on the government’s Making Tax Digital (MTD) proposals.

Technical
1 March 2017

The CIOT was represented at a recent meeting of the Scottish Government’s Air Departure Tax Stakeholder Forum. This provided an opportunity to learn more about and discuss the Air Departure Tax (Scotland) Bill, which the Scottish Government published in December 2016.

Technical
1 March 2017

LITRG responded to a DWP led consultation on exceptions to the limiting of the individual child element of child tax credit and universal credit to a maximum of two children and the Government have now responded.

Technical
1 March 2017

The CIOT responded to the House of Lords call for evidence on the delegation of powers as part of the legislative process, particularly in the context of Brexit.

Technical
1 March 2017

On 31 January HMRC published their responses to the six Making Tax Digital (MTD) consultation documents, as well as draft legislation and explanatory notes for some of the measures, a revised impact assessment, and other supporting documents – over 15 separate documents running to around 250 pages. So, even on the busiest day of the tax year, it was hard not to notice them.

Technical
1 February 2017

A consultation on the Draft Scottish Fiscal Commission (Modification of Functions) Regulations 2017. The Scottish Fiscal Commission will become a statutory body on 1 April 2017. The CIOT has responded to a consultation on regulations to expand the functions of the Commission from 1 April 2017.

Technical
1 February 2017

An update on HMRC’s contract with Concentrix, a private company used to carry out tax credit compliance investigations.

Technical
1 February 2017

LITRG commented on the consultation about a new postgraduate doctoral loan scheme, highlighting that clarity is needed relating to repayments due via the tax system.

Technical
1 February 2017

The CIOT has written to HMRC on the business and administrative burdens of operating the Construction Industry Scheme on landlord contributions to tenant’s works.