JoanneW.png
Scotland update: call for evidence on social security and in-work poverty; and meetings with Scottish Government
Call for evidence on social security and in-work poverty LITRG responded to a call for evidence on social security and ...
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
Scottish consultation on Land and Buildings Transaction Tax for property investment funds
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) from 1 April 2015 in respect of transac...
Most popular reads
Latest briefings
Scotland update: tax coding issues for Scottish taxpayers; Carer’s Allowance Supplement
Tax coding issues for Scottish taxpayers We have come across an issue in relation to PAYE tax codes for Scottish taxpay...
Scotland update: consultations on Land and Buildings Transaction Tax Group Relief and draft regulations in relation to Social Security appeals
Land and Buildings Transaction Tax (LBTT) is a tax fully devolved to the Scottish Parliament, having been introduced und...
Scotland update: Land and Buildings Transaction Tax First-time Buyers’ Relief consultation
Land and Buildings Transaction Tax (LBTT) is a tax fully devolved to the Scottish Parliament, having been introduced und...
Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmoni...
Scotland update: Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill; meetings with the Scottish Government, HMRC and Revenue Scotland
Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill The CIOT submitted a written respons...
Scottish update
With the UK Autumn Budget 2017 and Scottish Draft Budget for 2018/19 looming on the horizon, the acting deputy chair of ...
Scotland update: Air Departure Tax Stakeholder Forum; Administrative Justice Working Group; Scottish Draft Budget
At the end of November, a CIOT representative attended the Scottish Government’s Air Departure Tax (ADT) Forum in Edinbu...