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To inform the submission, we prepared a survey, which was circulated directly to all members of the CIOT and ATT in Scotland.

Do you feel you have expertise or insight that could help HMRC better understand the needs of people with disabilities to improve the services provided?

In 2015-16, the Adjudicator completed 914 investigations into complaints about HMRC and substantially or partly upheld 666 (72%) of those in favour of the complainant.

Universal credit (UC) is gradually replacing working tax credit and child tax credit as well as income support, income-based jobseeker’s allowance, income-related employment and support allowance a

The House of Commons concluded its committee stage debate on Finance Bill 2016 on 7 July after just eight sittings, including two days of consideration in a committee of the whole House – one of th

The Office of Tax Simplification (OTS) held its stakeholder conference on 18 July. Representatives from the CIOT, ATT and LITRG were among the 80 or so people present.

The marriage allowance should allow spouses or civil partners to allocate 10% of their personal allowance to their spouse or partner, assuming that neither pays tax above the basic rate.

The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD. This follows the inclusion of provision for the devolution of APD in the Scotland Act 2016.

Members involved in the Working Together (WT) initiative will know that it is changing. Those who aren’t involved may wonder what is happening or even think that nothing is happening at all.

Representatives of the CIOT’s Scottish technical sub-committee, the Scotland Hub and the Low Incomes Tax Reform Group (LITRG) met the new chief executive of Revenue Scotland, Elaine Lorimer, in Apr