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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).

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.

Per HMRC’s guidance, (see tinyurl.com/yc6dwyjf), an advanced electronic signature is a specific type of digital signature that must:

HMRC’s Customer Compliance Group (CCG) are trialling the removal of the second internal review of a complaint, which they refer to as ‘Tier 2’.

The areas of focus include: difficulties in contacting and communicating with HMRC’s Debt Management Unit; delays and problems setting up time to pay arrangements outside of HMRC’s online service;