Social Security (Scotland) Bill: LITRG respond to call for evidence
LITRG’s response discusses the decision to leave most of the detail to regulations, the proposed claimant’s charter, the...
General Features
General Features
Barclay Review of Business Rates
In August, the Scottish Government commissioned a review into Scotland’s business rates system and issued its final repo...
Scottish Land and Buildings Transaction Tax (LBTT): availability of group relief
The CIOT has written to the Scottish Government to ask for clarification on the availability of LBTT group relief in cir...
Most popular reads
Latest briefings
Working Together: new Agent Forum
Readers of Jon Stride’s article ‘Piloting a new course’ in the February issue of Tax Adviser will be aware of the...
Brexit: impact on the Scottish Budget
The Chartered Institute of Taxation provided written evidence to the Finance and Constitution Committee of the Scottish ...
Brexit: EU (Withdrawal) Bill
The CIOT is reviewing the European Union (Withdrawal) Bill which was published in July 2017 and is considering the impli...
Making Tax Digital
As noted above, the Finance (No 2) Bill 2017 has just been published and, as expected, contains a number of provisions i...
Pension Transfers consultation
The Financial Conduct Authority (FCA) are consulting on Advising on Pension Transfers.
Legal entity identifiers
As part of the global drive towards transparency, a new identification code for legal entities has been introduced....
OTS paper on disincorporation relief
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013.