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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.

From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, subject to conditions.

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

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

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target for reassurance that employee shareholders have acquired any restricted secur

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

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.