Scottish Taxes

 


The Scottish Government is expected to press ahead with plans to introduce a business rates levy for online businesses, the focus of debate at this year's CIOT fringe event at SNP conference in Glasgow.

A new report by Scotland’s leading tax and accountancy bodies is today (Friday 12 October) recommending that more is done to improve public understanding and awareness of Scotland’s devolved tax powers.

Moira Kelly, chair of the CIOT's Scottish Technical Committee, wrote for the Scottish edition of The Times on 27 September 2018 on the steps the Scottish Government can take to improve scrutiny of devolved tax policy. Please click on the link above for the original article.

The CIOT comments on the Scottish Government consultation on non-domestic rates reform: Barlcay Implementation.

Revenue Scotland published a Land and Buildings Transaction Tax (LBTT) Technical Bulletin on 10 August.

The Chartered Institute of Taxation (CIOT) has welcomed Scottish Government plans to consider the introduction of a new relief from Land and Buildings Transaction Tax (LBTT) for investors such as pension funds and insurance companies that invest in Scottish property.

The CIOT comments on Land and Buildings Transaction Tax – Property Investment Funds.

The CIOT comments in response to the Scottish Government consultation on amendments to Group Relief for Land and Buildings Transaction Tax, including draft secondary legislation.

Scottish taxpayers are exposed to more complexity and potential confusion than ever before because of the introduction of new rates and bands of income tax from today, tax professionals have cautioned.

The CIOT comments in response to the Scottish Government consultation on the operation of a First Time Buyers Relief for Land and Buildings Transaction Tax, including draft secondary legislation.