Scotland: Aggregates tax regulations: CIOT response
The CIOT responded to the call for views on the proposed administrative regulations for the Scottish aggregates tax (SAT...
General Features
General Features
Scotland: inquiry on council tax reform: CIOT and LITRG respond
The Local Government, Housing and Planning Committee (the committee) of the Scottish Parliament is considering possible ...
New advanced digital signature requirement from 6 April 2025
Per HMRC’s guidance, (see tinyurl.com/yc6dwyjf), an advanced electronic signature is a specific type of d...
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Latest briefings
HMRC Tier 2 complaints trial: what do you think?
HMRC’s Customer Compliance Group (CCG) are trialling the removal of the second internal review of a complaint, which the...
HMRC debt management: CIOT engagement
The areas of focus include: difficulties in contacting and communicating with HMRC’s Debt Management Unit; delays and pr...
HM Treasury Spending Review 2025 CIOT and LITRG respond
The Spending Review 2025 is taking place in two phases.
Scottish Budget 2025-26 and Scotland’s Tax Strategy
On 4 December 2024, the Cabinet Secretary for Finance and Local Government Shona Robison set out the Scottish Budget for...
Finance Bill 2024: Committee of the whole House debate
The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs...
CIOT technical team successes: February 2025
Changes to guidance/interpretation/procedureAs a result of our feedback on a proposed ‘one-to-many’ letter regarding the...
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It pro...