Scotland: Pre-Budget scrutiny: the affordability and sustainability of Scotland’s tax and spending plans
Joint CIOT and LITRG responseThe Finance and Public Administration Committee of the Scottish Parliament published a call...
Scotland: Council tax high value property bands (mansion tax)
Joint CIOT and LITRG responseThe Scottish government is proposing to add two additional council tax bands for residentia...
Modernising Revenue Scotland’s tax administration framework
Currently, Revenue Scotland can only send documents to a taxpayer electronically where prior written consent is given, a...
Government consultation: making public services work for you with your digital identity
In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mu...
Finance Bill 2025-26: ATT briefing on proposed HMRC powers relating to digital communications
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue out...
Scotland: the future of council tax in Scotland
The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future ...
Finance (No 2) Bill 2025-26: Briefing on income tax rates
The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No ...
Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potentia...
ATT Welcome: It takes a village…
Graham will be known to some of you as a past President of ATT, who has now retired from practice and continues to volun...
ATT Welcome: A busy calendar!
On 10 May, along with fellow officers I attended the Joint Presidents’ Luncheon in Edinburgh.
