Barclay Review of Business Rates
The Scottish Government set up the Barclay review group to make recommendations that seek to enhance and reform the busi...
General Features
General Features
A call for evidence on The Council Tax (Substitution of Proportion) (Scotland) Order 2016
The Scottish Government intends to implement council tax reform through The Council Tax (Substitution of Proportion) (Sc...
A call for evidence on a Scottish approach to taxation
The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inqu...
Most popular reads
Latest briefings
Making Tax Digital – member survey and webinar
Our survey The survey closed on 3 October and we received an impressive 1,082 replies, which is a great response rate....
A Scottish approach to taxation – thank you!
To inform the submission, we prepared a survey, which was circulated directly to all members of the CIOT and ATT in Scot...
Scotland update – call for evidence on Scotland’s relationship with the EU
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com...
Scotland update – a call for evidence on the land and buildings transaction tax
The Finance Committee of the Scottish Parliament issued a call for evidence (tinyurl.com/jzs5rse) at the end of June to ...
Charity Commission: consultation on power to disqualify trustees and senior managers – including HMRC’s fit and proper person test
The CIOT and ATT jointly responded to the Charity Commission’s consultation Power to Disqualify from Acting as a Trustee...
The transition of tax credits to universal credit
Universal credit (UC) is gradually replacing working tax credit and child tax credit as well as income support, income-b...
Adjudicator points to improvements in HMRC complaints handling
In 2015-16, the Adjudicator completed 914 investigations into complaints about HMRC and substantially or partly upheld 6...