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The CIOT is reviewing the European Union (Withdrawal) Bill which was published in July 2017 and is considering the implications for the UK’s tax system.

The Chartered Institute of Taxation provided written evidence to the Finance and Constitution Committee of the Scottish Parliament as part of its inquiry into the impact of Brexit on the Scottish B

Readers of Jon Stride’s article ‘Piloting a new course’ in the February issue of Tax Adviser will be aware of the working together agent forum that HMRC had been p

The CIOT has written to the Scottish Government to ask for clarification on the availability of LBTT group relief in circumstances where the shares of the buyer group company are pledged as securit

In August, the Scottish Government commissioned a review into Scotland’s business rates system and issued its final report and recommendations.

LITRG’s response discusses the decision to leave most of the detail to regulations, the proposed claimant’s charter, the recovery of overpayments of benefit and the tax/benefit interactions relatin

Background to disincorporation relief

Disincorporation relief was introduced by Finance Act 2013.

As part of the global drive towards transparency, a new identification code for legal entities has been introduced.

The Financial Conduct Authority (FCA) are consulting on Advising on Pension Transfers.

Finance Bills

The programme will include three Finance Bills to implement Budget decisions.