Scotland: Pre-Budget scrutiny: the affordability and sustainability of Scotland’s tax and spending plans
Joint CIOT and LITRG responseThe Finance and Public Administration Committee of the Scottish Parliament published a call...
Requiring payment of VAT and PAYE return liabilities by Direct Debit: CIOT, ATT and LITRG responses
The CIOT, ATT and LITRG have responded to HMRC’s consultation on requiring payment of VAT and PAYE liabilities by Direct...
Scotland: Council tax high value property bands (mansion tax)
Joint CIOT and LITRG responseThe Scottish government is proposing to add two additional council tax bands for residentia...
Proposed new reporting requirements for close companies
HMRC’s recent consultation (see tinyurl.com/2vc9czpy) sought views on introducing new requirements to rep...
HMRC announce phased implementation of mandatory payrolling of benefits in kind
Payrolling benefits in kind has several advantages, including enabling employers to collect any tax due in real time via...
Modernising and standardising company tax returns
The CIOT and ATT have responded to HMRC's consultation on
HM Treasury consultation: introduction of electric Vehicle Excise Duty
The ATT responded to a
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the E...
Scotland: the future of council tax in Scotland
The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future ...
Finance Bill 2025-26: clauses 13 to 27 – employment taxes measures
Employee reliefsThe Finance Bill proposes the following measures:
