Fiscal citizenship research project
All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens ...
General Features
General Features
A new tax strategy for Scotland: roundtable engagement
The Scottish government is planning to publish a tax strategy alongside the draft Budget for 2025/26, which is expected ...
CIOT and LITRG Autumn Budget 2024 representations
CIOT representation on repayment interest and commercial restitutionThere is an imbalance and unfairness in repayment an...
Most popular reads
Latest briefings
HM Treasury consultation on improving the effectiveness of the Money Laundering Regulations
The CIOT and ATT broadly agreed with the suggested measures and areas for change that were identified in the consultatio...
State pension and the annual taxable figure
LITRG is hearing from more and more people who are unsure about their state pension tax obligations.
Managing Scotland’s public finances: a strategic approach: CIOT and LITRG’s responses
The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in...
Archiving of HMRC manuals
HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based...
CIOT technical team successes: September 2024
Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where...
Crypto Asset Reporting Framework
HMRC issued a consultation regarding the implementation of certain discretionary and optional elements of the Crypto Ass...
Public Accounts Committee inquiry into HMRC customer service
On 22 March, the Public Accounts Committee (PAC) opened an inquiry into HMRC’s customer service.