Brexit: impact on the Scottish Budget
The Chartered Institute of Taxation provided written evidence to the Finance and Constitution Committee of the Scottish ...
General Features
General Features
Brexit: EU (Withdrawal) Bill
The CIOT is reviewing the European Union (Withdrawal) Bill which was published in July 2017 and is considering the impli...
Making Tax Digital
As noted above, the Finance (No 2) Bill 2017 has just been published and, as expected, contains a number of provisions i...
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Latest briefings
Pension Transfers consultation
The Financial Conduct Authority (FCA) are consulting on Advising on Pension Transfers.
Legal entity identifiers
As part of the global drive towards transparency, a new identification code for legal entities has been introduced....
OTS paper on disincorporation relief
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013.
HMRC guidance: issues with accuracy, access and timing
What are the issues? The role of guidance is crucial in communicating to self-assessing taxpayers what HMRC’s interpret...
Notice of Appeal: live online service
In June, the Ministry of Justice (MoJ) launched its online service for filing a Notice of Appeal for tax cases....
Making Tax Digital: Sanctions for late submission and late payment
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...
Queen’s Speech 2017
Finance Bills The programme will include three Finance Bills to implement Budget decisions.