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The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme will apply for accounting periods beginning on or after 1 April 2024.

Scottish aggregates tax

The CIOT has replied to the Scottish Parliament’s call for views on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, which creates a new devolve

The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid

The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy the situation whereby in off-payroll working compliance settlements the ‘dee

Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payday, to help manage their finances.

The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in 2023.

As part of its response to the Independent Care Review in 2020, the Scottish government committed to develop a payment to provide young people moving on from care with additional financial security

Nigel Huddleston MP was appointed Financial Secretary to the Treasury (FST) on 13 November 2023, succeeding the Rt Hon Victoria Atkins MP.

On the 22 January, the ATT wrote to the Financial Secretary to the Treasury (FST) expressing concerns about the delay in responding to a consultation on ‘natural capital’ schemes.

Service levels

After experiencing long-term delays in processing VAT registrations due to a combination of the Covid period then a fraudulent attack on the system in summer 2022, HMRC’s VAT