Scottish government block grant adjustments
The Fiscal Framework agreement between the UK and Scottish governments determines how the Scottish government ...
General Features
General Features
Scottish taxes
The Scottish Taxes Committee has been considering a number of consultations of late.
Decentralised finance (cryptoassets): HMRC call for evidence
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation ...
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Latest briefings
HMRC Annual Report and Accounts 2021-22
Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Repor...
Green guidance
The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to...
Business rates revaluation 2023
The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of tra...
HM Treasury: Consultation on a new Statutory Debt Repayment Plan
The proposed Statutory Debt Repayment Plan (SDRP) scheme is designed to be a new statutory debt solution avail...
Crypto assets working group
In the light of the growing popularity of crypto assets, the CIOT, including the Low Incomes Tax Reform Group ...
Financial education: All-Party Parliamentary Group inquiry
Paying tax and national insurance contributions is part of life and it is essential that people understand bot...
Scottish Carer’s Assistance
The Scottish Government has consulted on proposals for Scottish Carer’s Assistance (tinyurl.com/2p98rw5a ...