Trust Registration Service and Agent Services Account
In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are n...
General Features
General Features
OTS call for evidence: tax relief for tangible fixed assets using accounts depreciation
Background to the call for evidence In its review of the corporation tax computation (
OTS focus paper on disincorporation relief: CIOT and ATT responses
Members will be aware that disincorporation relief was intended to help address the problems faced by some small busines...
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Latest briefings
Making Tax Digital
Following the publication in September of the Finance (No 2) Bill 2017 which contains the enabling legislation for Makin...
Social Security (Scotland) Bill: LITRG respond to call for evidence
LITRG’s response discusses the decision to leave most of the detail to regulations, the proposed claimant’s charter, the...
Barclay Review of Business Rates
In August, the Scottish Government commissioned a review into Scotland’s business rates system and issued its final repo...
Scottish Land and Buildings Transaction Tax (LBTT): availability of group relief
The CIOT has written to the Scottish Government to ask for clarification on the availability of LBTT group relief in cir...
Working Together: new Agent Forum
Readers of Jon Stride’s article ‘Piloting a new course’ in the February issue of Tax Adviser will be aware of the...
Brexit: impact on the Scottish Budget
The Chartered Institute of Taxation provided written evidence to the Finance and Constitution Committee of the Scottish ...
Brexit: EU (Withdrawal) Bill
The CIOT is reviewing the European Union (Withdrawal) Bill which was published in July 2017 and is considering the impli...