Scottish Fiscal Commission
The CIOT has submitted a response to the Scottish government consultation on the Scottish Fiscal Commission, which was s...
Management of taxes
Management of taxes
The Commission on Local Tax Reform in Scotland
LITRG and CIOT have made submissions in response to the call for evidence issued by the Commission on Local Tax Reform s...
Disclosure of tax avoidance schemes (DOTAS) – revised form AAG6 and new form AAG7
The CIOT has commented on two DOTAS forms that HMRC recently published in draft.
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Latest briefings
Agent online self serve (AOSS) – HMRC call for volunteers
HMRC are seeking additional volunteers to test the AOSS private beta service, which provides a monthly breakdown of empl...
Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
Claiming special relief and the meaning of 'unconscionable'
Special relief (see TMA 1970 Sch 1AB para 3A) is a claim of ‘last resort’ for the taxpayer who has failed to comply with...
‘Making Tax Easier’ and digital tax accounts
At spring Budget 2015 the Chancellor, George Osborne, announced the ‘end of the tax return’, and HMRC published ‘...
HMRC Penalties: a discussion document
The CIOT, ATT and LITRG have responded to HMRC’s recent consultation on penalties, which looked at how the Revenue might...
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...