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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...
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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...
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...