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Changes to draft legislation, guidance, interpretation and procedure

• Following representations made by CIOT, HMRC have changed their guidance on Condition C of the LLP salaried mem

We all have bosses. We all need to manage up.

This research is being carried out by Till-Arne Hahn (from HEC Montréal), Professor Dirk Kiesewetter and Josef Wunderlich (both from the University of Würzburg).

The CIOT responded to the Finance and Public Administration Committee’s inquiry into the Scottish budget process.

The CIOT responded to the call for views on the proposed administrative regulations for the Scottish aggregates tax (SAT).

The CIOT is delighted to be in a position to seek views on proposed changes to the Chartered Tax Adviser (CTA) qualification.

Ministers and senior officials past and present joined academics, tax advisers and others on 11 March for a one day conference organised by CIOT and ICAEW to reflect on the creation of HM Reve

Exchequer Secretary to the Treasury James Murray delivered his first major speech on taxation at the recent CIOT/ICAEW conference to mark the 20th anniversary of HMRC’s formation (see

The Spending Review 2025 is taking place in two phases.

The Local Government, Housing and Planning Committee (the committee) of the Scottish Parliament is considering possible reform of council tax in Scotland.