Scotland's fiscal framework
The CIOT and LITRG have submitted a joint response to the call for evidence issued by the Finance Committee of the Scott...
Management of taxes
Management of taxes
Scotland – the Commission on Local Tax Reform
The CIOT and LITRG attended a meeting with the secretariat of the Commission on Local Tax Reform in April....
Strengthening sanctions for tax avoidance – serial avoiders and GAAR penalty
It was announced at Budget 2015 that, after the consultation ‘Strengthening sanctions for tax avoidance’ which closed on...
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Latest briefings
HMRC consultation – ‘Tax enquiries: closure rules’
The CIOT, ATT and LITRG have each responded to HMRC’s consultation document Tax enquiries: closure rules....
Access to NHS central register not necessary to manage Scottish rate of income tax
Legislation affecting taxation can be found in unexpected places.
Working Together – the future?
After HMRC’s briefing note, Digital support for agents, issued in summer 2014, I attended, on behalf of CIOT, together w...
Promotors of tax avoidance schemes (POTAS) update
We recently met HMRC to discuss working with them on communicating messages to tax agents about how the POTAS legislatio...