General Features

LITRG made a written submission to the Social Security Committee of the Scottish Parliament in response to its inquiry into the take-up of benefits and how this can be improved. Below is a round-up of recent meetings in Scotland attended by CIOT and LITRG.

There has been a lot going on around the loan charge – here we try and bring you up to date with the latest developments.

In the context of long term sustainable housing developments, the CIOT has raised the tax barriers to land assembly. Further evidence is sought of the extent to which tax inhibits effective solutions to land pooling for development involving multiple landowners.

The CIOT has contributed to the updating and development of HMRC’s manual guidance on stamp duty land tax for dwellings and garden and grounds.