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As members prepare for the introduction of Making Tax Digital (MTD), it is important to be thinking widely about practice requirements.

Pre-Budget scrutiny normally takes place in the months leading up to the Scottish Budget and aims to influence how the Budget is prepared, improve transparency, increase public awareness, consi

Please note, for the purposes of this article and ease of reference we use the term winter fuel payment to refer to both the winter fuel payments scheme in England, Wales and Northern Ireland a

On 23 June 2025, the Scottish government published a consultation on how to approach cross-border taxation for Scottish aggregates tax (SAT), to enable the Scottish government to gain feedback

The CIOT’s and ATT’s latest news items include key updates on customs processes for shipping goods that require safety and security declarations from Great Britain to Northern Ireland and a sum

The Building Safety Levy (Scotland) Bill was introduced to the Scottish Parliament in June 2025, setting out how the Scottish Building Safety Levy (SBSL) on new residential property in Scotland

The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent individuals from avoiding UK income tax by transferring assets to persons abroa

The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 2006 changes for trusts.

The consultation proposed two different approaches to reform:

The CIOT response

The CIOT supports the aligning of appeals processes between direct and indirect taxes because it would help to mitigate the confusion and misunderstandings that&n