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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.

Gone are the days of tax directors resigning themselves to a job in the shadows. Never has tax been as high profile and, as a result, the role of the tax function is increasingly complicated.

Many companies have recently moved, or are about to move, from preparing their accounts in accordance with UK GAAP (excluding FRS 26) (‘Old UK GAAP’) to preparing their accounts in accordance with

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.

Historically, intra-group financial transactions were generally subject to less tax authority scrutiny than those relating to goods or services.

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.

The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in how research and development (R&D) tax relief can be claimed by large co