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Scotland update: recent meetings and submissions
Inquiry into the take-up of benefits in Scotland LITRG recently submitted written evidence to the Social Security Commi...
Scotland update: recent meetings and submissions
Inquiry into the impact of welfare policy in Scotland LITRG recently submitted written evidence to the Scottish Affairs...
Scotland update – consultation on a policy framework for devolved taxes; call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill
Call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill The CIOT recently submitted wri...
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Scotland update – engagement with Committees of the Scottish Parliament
Call for evidence on the Non-Domestic Rates (Scotland) Bill The Non-Domestic Rates (Scotland) Bill (the Bill) aims to d...
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 ...