Scotland update: recent meetings and an Air Departure Tax update
Devolved Taxes Legislation Working Group CIOT was represented at the first meeting of the Devolved Taxes Legislation Wo...
Scotland update: recent meetings; reminder of Scottish government consultation
Recent meetings There have been a number of meetings at which the CIOT and/or LITRG have been represented in recent wee...
Scotland update: Scottish income tax 2019/20; Scottish government consultation on managing changes to fully devolved taxes
Scottish income tax applies to the non-savings and non-dividend income of Scottish taxpayers.
Devolving taxes: learning from the Scottish experience
Introduction The Scottish Taxes Policy Forum (STPF) has been formed in order to collaborate on technical analysis of Sc...
Tax treatment of social security income: Clause 12 (Scotland)
Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, inclu...
LITRG Budget summary: is austerity really coming to an end?
Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out ...
Barclay Implementation: a Scottish Government consultation on non-domestic rates reform
Non-domestic rates (business rates) have never been a reserved tax.
Spotlight on…the CIOT’s Scottish Technical Sub-Committee
The Scottish Technical Sub-committee has a wide remit, aiming to encompass all aspects of Scottish taxation, including f...
Scotland update: call for evidence on social security and in-work poverty; and meetings with Scottish Government
Call for evidence on social security and in-work poverty LITRG responded to a call for evidence on social security and ...
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...