Scottish visitors’ levy
On 26 June 2023, the Scottish Parliament launched a call for views on the introduction of a discretionary local levy to ...
Technical
Technical
A fairer council tax for Scotland
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local governme...
Interaction of basis period reform rules and student finance
Basis period reform will start from the 2024/25 tax year, with 2023/24 being a transitional tax year so that all unincor...
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VAT registration: current issues
VAT registrations registering company directors as sole proprietors The CIOT raised issues that have been encountered b...
Business rates avoidance and evasion
The CIOT responded to the joint HM Treasury and Department of Levelling Up, Housing and Communities consultation on tack...
Employee Ownership Trust and Employee Benefit Trust consultation
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
Draft Finance Bill legislation: abolishing the pensions lifetime allowance
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
Draft Finance Bill legislation: additional tax relief for R&D intensive SMEs and potential merged R&D scheme
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
Draft Finance Bill legislation: changes to data HMRC collects from customers
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
Tax simplification
As reported in the May edition of Technical Newsdesk (‘Tax simplification’, tinyurl.c