The LITRG responded to a call for evidence on social security and in-work poverty issued by the Social Security Committee of the Scottish Parliament. Representatives of CIOT, LITRG and ATT also met with Scottish Government.
The CIOT responded to a Scottish Government consultation on the potential introduction of reliefs from Land and Buildings Transaction Tax for the seeding of property assets into certain types of property investment fund and for when units in a Co-Ownership Authorised Contractual Scheme are traded.
The CIOT submitted a response to the Scottish government’s consultation on an amendment to Land and Buildings Transaction Tax group relief. LITRG responded to the Scottish government’s consultation on draft regulations making provision in relation to Social Security appeals, in particular the draft rules of procedure.
The CIOT and ATT submitted responses to the Scottish government’s consultation on the criteria for determining eligibility to a first-time buyers’ relief and the draft secondary legislation required to deliver the relief.
The CIOT submitted written evidence to the Finance & Constitution Committee of the Scottish Parliament on a Bill to correct the 2013 LBTT Act. The CIOT, ATT and LITRG also report back from their quarterly meeting with the Scottish Government, a Scottish income tax stakeholder meeting with HMRC and the Revenue Scotland LBTT Project Board.