Spotlight on…the CIOT’s Scottish Technical Sub-Committee
The Scottish Technical Sub-committee has a wide remit, aiming to encompass all aspects of Scottish taxation, including f...
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Technical
Scotland update: call for evidence on social security and in-work poverty; and meetings with Scottish Government
Call for evidence on social security and in-work poverty LITRG responded to a call for evidence on social security and ...
Financial Conduct Authority consults on measures to protect pension savings
The Financial Conduct Authority (FCA) has identified that, while pension freedoms have largely been welcomed, there is s...
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Off-payroll working in the private sector consultation response
In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all...
Transfer pricing: BEPS Actions 8–10 Financial Transactions
In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under th...
Ongoing consultation with HMRC on VAT grouping
The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if it contro...
Brexit: government advice for business on ‘no-deal’ VAT, Customs and Excise
Businesses and advisers involved with importing and exporting goods would be affected, and government advice is to famil...
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
Finance Bill 2018-19: Entrepreneurs’ Relief (Clause 15)
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
Finance Bill 2018-19: CGT non-UK residents (Clause 6 Schedule 1)
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...