Tax law

The Scottish Government has issued a consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.

HM Revenue & Customs has issued a consultation on how the off-payroll working rules will work from April 2020.

The Scottish Government has issued a consultation setting out the principles for taxing trusts and seeks views and evidence on reform in line with them. 

Read our written evidence submitted to the Scottish Parliament's Finance and Constitution Committee on the Land and Buildings Transaction Tax (Tax Rates and Tax Bands Etc.) (Scotland) Amendment Order 2018.

HM Revenue & Customs has issued a consultation on the relevance of some of the information powers enacted by schedule 36 of the Finance Act 2008, and on potential improvements.

HM Treasury and HM Revenue & Customs have issued a consultation on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.

The Scottish Government has issued a consultation on the potential introduction of reliefs from LBTT to bring parity with Stamp Duty Land Tax (SDLT) for certain types of authorised property investment funds.

HMRC have launched a consultation on tax abuse and insolvency.

The UK Parliament's treasury committee has launched an inquiry on the Conduct of Tax Enquiries and the Resolution of Tax Disputes.

The Office of Tax Simplification has issued a call for evidence with regards Inheritance Tax Review.

The Scottish Government has issued a consultation on an amendment to Land and Buildings Transaction Tax Group Relief.

The Scottish Government has issued a consultation on the first-time buyer relief from Land and Buildings Transaction Tax (LBTT), as announced in the draft Scottish Budget 2018/19.

HM Treasury and HM Revenue & Customs have issued a consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

In anticipation of the Scottish Government’s proposed budget, the Tax Law Sub-Committee have submitted comments relating to devolved taxes.

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