General Features

The CIOT, ATT and LITRG have responded to the HMRC consultation on Making Tax Digital: interest harmonisation and sanctions for late payment.

The CIOT submitted written evidence to the Finance & Constitution Committee of the Scottish Parliament on a Bill to correct the 2013 LBTT Act. The CIOT, ATT and LITRG also report back from their quarterly meeting with the Scottish Government, a Scottish income tax stakeholder meeting with HMRC and the Revenue Scotland LBTT Project Board.

People with hidden disabilities could soon be entitled to blue badge car parking permits under recent Department for Transport proposals . This could result in many more blue badges being issued and it seems as good a time as any to remind tax advisers of disabled people and/or their employers, that there are important tax reliefs that come with a blue badge.

New procedures have been put in place by HMRC to address agents’ security concerns where HMRC need to arrange a call back or when HMRC make an unexpected call to agents about their clients.