FB 2015 – annual investment allowance
The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written ...
Technical
Technical
FB 2015 – the personal allowance and the national minimum wage
Tax credits and welfare Clauses 3, 4 and 5 of the Finance Bill, which deal with the personal allowance and the national...
Working Together – the digital future
After an extended delay we now have the feedback from the workshops in February and March 2015 to discuss the future of ...
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Latest briefings
Tax-free childcare: delay provides opportunity for improved guidance
Tax-free childcare (TFC) was due to be implemented in October 2015 but the government announced on 1 July that implement...
Scottish rate of income tax
HMRC and the Scottish government continue with their preparations for the Scottish rate of income tax (SRIT), which will...
Scottish Fiscal Commission
The CIOT has submitted a response to the Scottish government consultation on the Scottish Fiscal Commission, which was s...
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...
Option to tax: have you experienced delays?
We have received reports from members of continuing delays by the Option to Tax National Unit in responding to options t...
Current VAT property issues
The Indirect Taxes Sub-Committee has been working on VAT issues relating to property.
OECD BEPS Project – latest round of stakeholder input
The latest (and final?) round of OECD discussion drafts for public comment on the BEPS project were released in May and ...