A new tax strategy for Scotland: roundtable engagement
The Scottish government is planning to publish a tax strategy alongside the draft Budget for 2025/26, which is expected ...
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CIOT and LITRG Autumn Budget 2024 representations
CIOT representation on repayment interest and commercial restitutionThere is an imbalance and unfairness in repayment an...
HM Treasury consultation on improving the effectiveness of the Money Laundering Regulations
The CIOT and ATT broadly agreed with the suggested measures and areas for change that were identified in the consultatio...
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State pension and the annual taxable figure
LITRG is hearing from more and more people who are unsure about their state pension tax obligations.
ATT produces new guide on deceased estates
Over the last three years, the ATT has been part of a working group with HMRC looking at how aspects of the process of e...
Managing Scotland’s public finances: a strategic approach: CIOT and LITRG’s responses
The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in...
UK Carbon Border Adjustment Mechanism consultation: CIOT response
The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a...
Archiving of HMRC manuals
HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based...
HMRC one to many agent letters: guidance for CIOT members
In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach....
The Penalties for Failure to Pay Tax (Assessments) Regulations 2024
Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding ta...