Scottish visitors’ levy
On 26 June 2023, the Scottish Parliament launched a call for views on the introduction of a discretionary local levy to ...
On 26 June 2023, the Scottish Parliament launched a call for views on the introduction of a discretionary local levy to ...
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local governme...
Basis period reform will start from the 2024/25 tax year, with 2023/24 being a transitional tax year so that all unincor...
VAT registrations registering company directors as sole proprietors The CIOT raised issues that have been encountered b...
The CIOT responded to the joint HM Treasury and Department of Levelling Up, Housing and Communities consultation on tack...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
As reported in the May edition of Technical Newsdesk (‘Tax simplification’, tinyurl.c