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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...
Scotland update: Land and Buildings Transaction Tax Forum; Income Tax Discussion Paper
Land and Buildings Transaction Tax Forum At the end of October, members of CIOT’s Scottish Technical Committee attended...
Scotland update: Air Departure Tax consultations
The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is exp...
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Scotland update – ‘A Scottish Approach to Taxation’ and the Budget Process Review Group
‘A Scottish Approach to Taxation’: additional evidence The CIOT gave oral evidence and submitted written evidence conce...
A widening divide
Scotland The devolution of taxation powers to the Scottish Parliament has been an ongoing process, one that can be trac...
Scotland update: Call for evidence on the Air Departure Tax (Scotland) Bill
The CIOT has submitted written evidence to the Finance and Constitution Committee of the Scottish Parliament, in respons...
Scotland update: Air departure tax
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
Draft FB 2017 Cl 94 Sch 22: Requirement to correct certain offshore tax non-compliance
The government consulted on introducing a requirement to correct in August 2016, as part of their proposals to tackle of...
Draft FB 2017 Cl 91: Errors in taxpayers’ documents (penalties for users of defeated avoidance)
In the February edition of Technical Newsdesk CIOT set out its initial views on the draft
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...