UUÂãÁÄÖ±²¥

Tax News

CIOT response : Finance and Public Administration Committee’s Scottish Budget Scrutiny 2025-26

Published on: 10 December 2024
Published by a

Specialist Tax Regulatory Materials

Article summary

The CIOT and LITRG have published a response to the Finance and Public Administration Committee’s call for evidence on the Scottish Budget 2025-26. The response focuses on the tax strategy and tax policy in Scotland, highlighting key areas of concern and recommendations for improvement.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Settlor-interested trusts

Settlor-interested trustsWhat is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor

14 Jul 2020 13:38 | Produced by Tolley Read more Read more

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

Read more Read more