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The CIOT responded to the call for views on the proposed administrative regulations for the Scottish aggregates tax (SAT).

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;

The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar year basis, rather than the existing tax year basis, so that the interest tax

The consultation sought views on four areas:

a) amendment to conditions for making claims;

b) reform of revenue correction notice conditions;

The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:

On 4 December 2024, the Cabinet Secretary for Finance and Local Government Shona Robison set out the Scottish Budget for 2025-26 (see tinyurl.com/y5r73kxv)