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Scotland update – the Scottish rate of income tax: draft technical guidance on Scottish taxpayer status
The Scottish Rate of Income Tax: draft technical guidance on Scottish taxpayer status HMRC published their first set of ...
Scotland – devolved tax collaborative
Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on ...
Scotland update
Patrick Stevens, Tax Policy Director of the CIOT, gave oral evidence to the finance committee of the Scottish parliament...
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Scotland's fiscal framework
The CIOT and LITRG have submitted a joint response to the call for evidence issued by the Finance Committee of the Scott...
Draft Scotland Bill 2015 clauses
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an endu...
Revenue Scotland: charter of standards and values
Both the CIOT and LITRG have responded to Revenue Scotland’s public consultation on a charter of standards and values....
Scotland – update
As the ‘go live’ date of 1 April 2015 approaches for the Scottish landfill tax (SLfT) and the land and buildings transac...
Draft FB 2015: employee benefits and expenses
As part of the draft Finance Bill, the government published draft legislation in respect of four employee benefits and e...
Finance Bill 2013: how it responded to consultation
In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft...