Scotland update: Call for evidence on the Air Departure Tax (Scotland) Bill
The CIOT has submitted written evidence to the Finance and Constitution Committee of the Scottish Parliament, in respons...
Scotland update: Air departure tax
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
Draft FB 2017 Cl 94 Sch 22: Requirement to correct certain offshore tax non-compliance
The government consulted on introducing a requirement to correct in August 2016, as part of their proposals to tackle of...
Draft FB 2017 Cl 91: Errors in taxpayers’ documents (penalties for users of defeated avoidance)
In the February edition of Technical Newsdesk CIOT set out its initial views on the draft
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Scotland update
The CIOT has responded to a consultation, published by the Scottish Government in October 2016, on
Scotland update: a call for evidence on the economic impact of leaving the EU, LBTT focus group, LBTT forum
The CIOT responded to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament...
Tackling the hidden economy – consultations on sanctions and conditionality
LITRG has submitted comments to HMRC on two consultations on different approaches to tackling the hidden economy – one o...
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...
