Search

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

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 Spending Review 2025 is taking place in two phases.

Areas being put forward for change are a general increase to the income tax rates; a reduction on the amount that can be put into an ISA tax-free from its current limit of £20,000; and further cuts

That sense of shared purpose was central to three events I recently attended.

Shortly after another career move, this time to Birmingham, I found myself on a train back to the Midlands from a Branch Forum meeting in the company of Yvette Nunn, then Birmingham Branch chair (a

More information can be found on the CIOT (tinyurl.com/5b59f6su) and ATT (tinyurl.com/mpaa29v3) websites, but br

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