General Features

Technical
1 January 2017

A call for evidence on the economic impact of leaving the European Union (EU).

The CIOT made a submission in response to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament, in respect of their inquiry on the economic impact of leaving the EU.

Technical
1 January 2017

LITRG responds to proposals to move appeals online.

Technical

The CIOT, ATT and LITRG each responded to the six consultation documents issued by HMRC. All three bodies’ submissions had similar overall messages about MTD, while also focusing on specific areas relevant to that body’s particular interest. We have set out below a sample of the key messages from some of the responses, but would invite you to read all responses on our websites.

Technical
1 January 2017

Both the CIOT and the Low Incomes Tax Reform Group (LITRG) submitted comments to the APPG on Responsible Tax ‘Inquiry into public confidence in HMRC’s capability to collect tax fairly and effectively’.

Technical
1 December 2016

LITRG has responded to the HMRC consultation documents, ‘Tackling the hidden economy: sanctions’ and ‘Tackling the hidden economy: conditionality’.

Technical
1 November 2016

Representatives from the CIOT attended the recent meetings of the CFE in Warsaw in September. The meetings that were held were those of the General Assembly, the Fiscal Committee and the Professional Affairs Committee.

Technical
1 November 2016

LITRG tackles HMRC over the performance and value of the services provided by third party contractors carrying out tax credit compliance checks with some success

Technical
1 November 2016

The CIOT responded to a call for submissions issued by the Barclay review group. The group has a remit to make recommendations to enhance and reform the business rates system in Scotland. It issued the call for submissions on how to re-design the business rates system in order to inform their report. The CIOT response does not recommend a particular course of action or policy for the Scottish Government to adopt; instead we set out some guiding principles and draw attention to practical issues that should be considered.

Technical
1 November 2016

The CIOT and LITRG made a joint submission in response to a call for evidence issued by the Local Government and Communities Committee of the Scottish Parliament. The Committee issued the call for evidence to assist their consideration of the draft Scottish statutory instrument, The Council Tax (Substitution of Proportion) (Scotland) Order 2016.

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.