Barclay Review of Business Rates
The Scottish Government set up the Barclay review group to make recommendations that seek to enhance and reform the busi...
A call for evidence on The Council Tax (Substitution of Proportion) (Scotland) Order 2016
The Scottish Government intends to implement council tax reform through The Council Tax (Substitution of Proportion) (Sc...
A call for evidence on a Scottish approach to taxation
The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inqu...
Simplification of the tax and National Insurance treatment of termination payments
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination...
A Scottish approach to taxation – thank you!
To inform the submission, we prepared a survey, which was circulated directly to all members of the CIOT and ATT in Scot...
Scotland update – call for evidence on Scotland’s relationship with the EU
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com...
Scotland update – a call for evidence on the land and buildings transaction tax
The Finance Committee of the Scottish Parliament issued a call for evidence (tinyurl.com/jzs5rse) at the end of June to ...
Scotland update – A consultation on Revenue Scotland guidance for Scottish landfill tax
The Scottish Landfill Tax (Qualifying Material) Order 2016 will take effect on 1 October 2
Scotland update – consultation on a Scottish replacement to air passenger duty
The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD.
New savings and dividend tax rules – LITRG publishes the essential guide
From 6 April 2016, there is a new set of rules for how savings income and dividends are taxed.