General Features

Technical
1 November 2016

The CIOT, ATT and LITRG made a joint submission in response to a call for evidence issued by the Finance Committee of the Scottish Parliament. The Committee issued the call for evidence to assist their inquiry on a Scottish approach to taxation. The CIOT, ATT and LITRG response drew largely on the responses to a survey of CIOT and ATT members.

Technical
1 November 2016

A big thank you to those members who participated in the member survey and our webinar (held on 22 September)

Technical
1 October 2016

The Scottish technical sub-committee is working on a submission to the Finance Committee of the Scottish Parliament for its inquiry on a Scottish approach to taxation.

Technical
1 October 2016

The CIOT responded to a call for evidence issued by the European and External Relations Committee of the Scottish Parliament, called to support its inquiry into the implications for Scotland’s relationship with the EU after the referendum on 23 June.

Technical
1 October 2016

The CIOT responded to a call for evidence issued by the Finance Committee of the Scottish Parliament to assist its inquiry into the operation of land and buildings transaction tax (LBTT). The CIOT response focused on the extent to which the rates and bands are consistent with some of the tax principles adopted by the Scottish Government, whether there should be any changes to the rates and bands, and the performance of Revenue Scotland in administering and collecting the tax.

Technical
1 October 2016

The CIOT and ATT welcome the Charity Commission’s powers to remove trustees or senior managers, but warns that reliance on HMRC’s ‘fit and proper persons’ test, as published, could be problematic.

Technical
1 September 2016

The Low Incomes Tax Reform Group (LITRG) provides an update on the rollout of universal credit, highlighting some recently announced changes to the schedule.

Technical
1 September 2016

The Adjudicator’s 23rd annual report for 2015-16 was published on 12 July. It covers a period in which the Adjudicator, Helen Megarry, has observed that all three departments for which she is responsible – HMRC, the Valuation Office Agency and the Insolvency Service – have improved their complaints handling, ‘demonstrating their willingness to learn from complaints’.

Technical
1 September 2016

HMRC is seeking to expand the disabled customer consultation group – can you help?

Technical
1 September 2016

The OTS presents its strategy and hosts an interactive event for stakeholders.