Administrative Justice Working Group: Scotland
Background to group This forum, organised by the Scottish government, is for networking with interested parties and for...
Technical
Technical
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
Mandated trust income
For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to...
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: Customs system
The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addre...
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...
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...