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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.

The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corporation tax deductions, such as amortisation and impairment debits, for goodwil

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.

The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the meaning of CTA 2009 s 1123(3) and therefore qualify for R&D tax credits.

An article in the May 2014 issue of Tax Adviser explained how the transitional rules would affect the calculation of the maximum annual

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 CIOT has submitted a response to the Scottish government consultation on the Scottish Fiscal Commission, which was set up on a non-statutory basis in June 2014.