CIOT technical team successes
Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change a...
General Features
General Features
Making Tax Digital for Income Tax
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income...
Voluntary National Insurance contributions for older years and Home Responsibilities Protection: potential for doubling up?
As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up...
Most popular reads
Latest briefings
Labour’s business tax road map: CIOT’s thoughts
The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting t...
Fiscal citizenship research project
All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens ...
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 ...
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...
State pension and the annual taxable figure
LITRG is hearing from more and more people who are unsure about their state pension tax obligations.
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...