Search

At the time of writing (6 April) the highly anticipated pilot of MTD has just commenced.

In February Tina Riches (CIOT), Michael Steed (ATT) and Robin Williamson (LITRG) gave oral evidence to the House of Lords’ sub-committee.

The CIOT has submitted written evidence to the Finance and Constitution Committee of the Scottish Parliament, in response to its inquiry into the Air Departure Tax (Scotland) Bill.

Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.

Secondary legislation – the delegation of powers

The CIOT has always maintained that tax laws should be enshrined in primary legislation as far as possible, but we accept that this is not

Child tax credit (CTC) is paid by HMRC to support families with children. It is paid in addition to child benefit and can be claimed whether someone is working or not.

A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air Departure Tax Stakeholder Forum in January.

Under the relevant legislation, the Charity Commission can disqualify individuals if three cumulative tests are met:

The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain construction work.

LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans.