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Finance Committee

The CIOT made a submission in response to the Finance Committee of the Scottish Parliament’s call for evidence on the Land and Buildings Transaction Tax (LBTT).

We each have our own wishes, but in our day-to-day work one thing that we all want is an efficient, informative telephone service from HMRC. At the moment that is far from being provided.

Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable on transfers of relevant business property in an individual’s lifetime or whe

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

Since my last article ‘Working Together – the digital future’ (Tax Adviser, August 2015), progress has been made and the first digital Working Together meeting was held on 24 September 201

The CIOT and LITRG made submissions to four committees of the Scottish parliament in August.

Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without attracting an inheritance tax (IHT) charge up to decree absolute, whether or no

The CIOT has made a submission in response to the call for evidence issued by the Commission for Competitive and Fair Taxation in Scotland, which was set up by Ruth Davidson, the leader of the Scot

In the summer Budget delivered in July, the Chancellor announced sweeping cuts to the tax credits system.

Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the decision in Spring Capital Ltd v HMRC [2015] UKFTT 66 (TC) was announc