The Finance Committee of the Scottish Parliament issued a call for evidence (tinyurl.com/jzs5rse) at the end of June to assist its inquiry into the operation of land and buildings transaction Tax i
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com/j7nkvhm) at the start of August to support its inquiry into the implications
To inform the submission, we prepared a survey, which was circulated directly to all members of the CIOT and ATT in Scotland.
The Welsh Government’s Treasury Paper 5 sought views on the Welsh policy approach to the higher rates for LTT purposes.
During this summer’s ATT conferences, many members noted problems claiming the transferable marriage allowance on the recipient’s self-assessment tax return.
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as set out in Finance Act 2009, Schedule 55 in the lig
The VAT system only works properly if input tax claimed by one business has been declared as output tax by another.
In his article on the tax implications of Brexit, Bill Dodwell (Tax Adviser, August 2016) dealt with the high level issues that will need to be dealt with e.g., the interpretation of law that
Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glamour and camping taking place on a farm.
