Tax consultations and submissions

ICAS response: Consultation on possible changes to the procedure rules on the provision of written reasons for decisions (22 October 2024)

ICAS response: Abolition of furnished holiday lettings regime (15 September 2024)

ICAS response: Applying VAT to Private School Fees and Removing the Business Rates Charitable Rates Relief for Private Schools (12 September 2024)

ICAS representation: Autumn budget spending review 2024 (10 September 2024)

Employment Status Consultative Committee TOR and letter to Exchequer Secretary to the Treasury (August 2024)

PCRT Group response: Raising standards in the tax advice market (7 June 2024)

ICAS response: Improving the effectiveness of the Money Laundering Regulations (7 June 2024)

ICAS response: Raising standards in the tax advice market – strengthening the regulatory framework and improving registration (28 May 2024)

ICAS response: Welsh Government consultation (19 May 2024)

ICAS response: Freeport and Investment Zone Employer National Insurance Reliefs (15 May 2024)

ICAS response: The Tax Administration Framework Review: enquiry and assessment powers, penalties and safeguards (8 May 2024)

Response letter from HM Treasury on mandating payrolling of benefits in kind (16 April 2024)

ICAS letter: Mandatory payrolling of benefits in kind from April 2026 (21 March 2024)

ICAS letter: Response to HMRC reversal of double cab pickups tax treatment (24 February 2024)

ICAS response: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35) (22 February 2024)

ICAS response: UK and Scottish Governments' consultation: Devolving powers for a Scottish Building Safety Levy (19 February 2024)

ICAS response: Scottish Parliament call for views: Aggregates Tax and Devolved Administration (Scotland) Bill (9 February 2024)

ICAS response: Call for evidence on the LBTT (Miscellaneous Amendments) (Scotland) Order (31 January 2024)

ICAS evidence: House of Lords Economic Affairs Committee - Finance Bill Sub-committee Draft Finance Bill 2023-24 (12 October 2023)

ICAS response: The Tax Administration Framework Review: Creating innovative change through new legislative pilots (19 July 2023)

ICAS response: The Tax Administration Framework review – information and data (19 July 2023)

ICAS response: Taxation of environmental land management and ecosystem service markets (9 June 2023)

ICAS response: Simplifying and modernising HMRC’s income tax services through the tax administration framework (7 June 2023)

ICAS response: Expanding the cash basis for the self-employed (7 June 2023)

ICAS response: International Ethics Standards Board for Accountants (IESBA) proposed revisions to the Code addressing tax planning and related services (18 May 2023)

ICAS response: UK Government consultation: Draft regulations: VAT provisions for drink deposit return schemes (17 May 2023)

ICAS response: Additional dwelling supplement: Proposals for change (5 April 2023)

ICAS response: R&D tax reliefs review: Consultation on a single scheme (12 March 2023)

Scottish Government Consultation ‘Developing a Scottish Tax to Replace the UK Aggregates Levy’ (4 December 2022)

Northern Ireland Department of Finance Consultation on ‘Devolution of more fiscal powers' (29 November 2022)

ICAS response: Potential changes to the processing of option to tax forms (28 November 2022)

ICAS response: House of Lords Finance Bill Sub Committee, Draft Finance Bill 2022-23 Inquiry (2 November 2022)

ICAS response: Improving the data HMRC collects from its customers (11 October 2022)

ICAS evidence: Treasury Committee Inquiry into tax reliefs (19 September 2022)

ICAS response: Land Reform in a Net Zero Nation (19 September 2022)

ICAS response: Raising standards in tax advice - protecting customers claiming tax repayments (6 September 2022)

ICAS response: Scotland’s public finances in 2023/24: the impact of the cost of living and public service reform (19 August 2022)

ICAS response: Post-pandemic economic growth: UK labour markets (8 July 2022)

ICAS response: Online Sales Tax Policy Consultation (19 May 2022)

ICAS response: Stamp Duty Land Tax: Purchases and Multiple Dwellings Relief (28 February 2022)

ICAS response: The Land and Buildings Transaction Tax Additional Dwelling Supplement (28 February 2022)

ICAS response: Income Tax Self Assessment registration for the self-employed and landlords (24 February 2022)

ICAS response: Modernising Tax Debt Collection from Non-Paying Businesses (21 February 2022)

ICAS response: Technical consultation - Uncertain Tax Treatment (guidance) (1 February 2022)

ICAS response: Treasury Committee Inquiry into the October 2021 Budget (4 November 2021)

ICAS evidence to the House of Lords Economic Affairs Finance Bill Sub-Committee - Draft Finance Bill (12 October 2021)

ICAS response: Tax policy and the budget - consultation (26 October 2021)

ICAS response: Reporting rules for digital platforms - consultation (21 October 2021)

ICAS response: Notification of uncertain tax treatment by large businesses – draft legislation and draft guidance (13 September 2021)

ICAS response: Basis period reform Consultation (31 August 2021)

ICAS response: Scottish Parliament Finance and Public Administration Committee Pre Budget scrutiny: call for views on Scotland’s public finances in 2022/23 and the impact of Covid 19 (13 August 2021)

ICAS response: Simplifying the VAT Land Exemption – call for evidence (3 August 2021)

ICAS response: The tax administration framework: Supporting a 21st century tax system: Call for evidence (13 July 2021)

ICAS response: Timely payment call for evidence (13 July 2021)

ICAS response: Review of the Office of Tax Simplification: Call for Evidence (6 July 2021)

ICAS response: Helping taxpayers get offshore tax right (15 June 2021)

ICAS response: Professional indemnity insurance and defining tax advice (14 June 2021)

PCRT response: Professional indemnity insurance and defining tax advice (14 June 2021)

ICAS response: Notification of uncertain tax treatment by large businesses – second consultation (1 June 2021)

ICAS response: Clamping down on promoters of tax avoidance (28 May 2021)

ICAS response: Enterprise Management Incentives: Call for Evidence – HM Treasury (26 May 2021)

ICAS response:  Assessment of HMRC performance against the Charter Standards – April 2020 to March 2021 (26 April 2021)

ICAS response: Office of Tax Simplification, Third Party Data Reporting Review – Call for Evidence (8 April 2021)

ICAS evidence: House of Commons,Treasury Committee, Inquiry into the March 2021 Budget (29 March 2021)

ICAS response: Making Tax Digital: Corporation Tax (5 March 2021)

• VAT Grouping – Establishment, Eligibility and Registration - call for evidence (19 November 2020)
• ICAS Response: VAT and the Public Sector: Reform to VAT refund rules (16 November 2020)
• ICAS Response: Second Stage OTS Capital Gains Tax Review – call for evidence (9 November 2020)
• ICAS response: Budget 2021-22: Supporting the Covid-19 recovery (8 October 2020)
• ICAS Evidence: House of Lords Economic Affairs Finance Bill Sub-Committee – Draft Finance Bill (6 October 2020)
• ICAS response: Tackling Promoters of Tax Avoidance (15 September 2020)
• ICAS evidence: Tackling disguised remuneration tax avoidance (15 September 2020)
• ICAS evidence: Evidence to the House of Commons Treasury Committee - Tax after Coronavirus (8 September 2020)
• ICAS response: Raising Standards in the tax advice market (27 August 2020)
• ICAS response: Notification of uncertain tax treatment by large businesses (27 August 2020)
• ICAS response: Powers and Safeguards - views on Data and Transparency (19 August 2020)
• ICAS response: Capital Gains Tax Review – call for evidence  First stage – principles of CGT (10 August 2020)
• ICAS evidence: Scottish Parliament, Finance and Constitution Committee, Inquiry - Pre Budget scrutiny - 2021/22 (5 August 2020)
• ICAS response: Consultation: HMRC Charter (18 June 2020)
• ICAS response: House of Commons Treasury Committee Inquiry into the economic impact of coronavirus (18 May 2020)
• ICAS response: Devolved Taxes Legislation Working Group Interim Report (31 March 2020)
• Response from ICAS: HMRC Powers and Safeguards Evaluation Questionnaire (4 March 2020)
• IR35 House of Lords written submission (27 February 2020)
• ICAS response: House of Commons Treasury Committee Inquiry into the March 2020 Budget (16 March 2020)
• ICAS response: Fifth Money Laundering Directive and Trust Registration Service (21 February 2020)
• ICAS response: Budget Representation 2020 (21 January 2020)
• ICAS response to Draft HMRC Employment Status Manual Off-payroll working rules from 6 April 2020 and the CEST tool guidance (16 January 2020)
• Response to Welsh Assembly Inquiry re cross-border tax divergence (16 January 2020)

• Scottish Government: Consultation on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax (2 December 2019)
• Submisson International Tax Enforcement - disclosable arrangements (10 October 2019)
• Simplification of Partial Exemption & Capital Goods Scheme - Call for evidence (25 September 2019)
• Draft Legislation: Employment Allowance Eligibility Reforms (23 August 2019)
• Transposition of the Fifth Money Laundering Directive (7 June 2019)
• Devolved Taxes: A Policy Framework (6 June 2019)
• Capital Gains Tax: Private Residence Relief: Changes to the ancillary reliefs (31 May 2019)
• Off-payroll working in the Private Sector from April 2020 (28 May 2019)
• Preventing abuse of the R&D tax for SMEs consultation (23 May 2019)
• Stamp Duty Land Tax: non-UK resident surcharge consultation (3 May 2019)
• HMRC Draft secondary legislation: Capital allowances for structures and buildings (24 April 2019)
• Digital Services Tax: Consultation (28 February 2019)
• Capital allowances for structures and buildings (31 January 2019)
• Amendments to Tax Returns - Call For Evidence (28 January 2019)
• Corporate Capital Loss Restriction: Consultation on delivery (25 January 2019)
• Tourism Tax: discussion document (25 January 2019)

• Scottish Parliament Finance and Constitution Committee The Scottish Budget Call for evidence PDF [266 KB] (17 December 2018)
• House of Commons Scottish Affairs Committee - The relationship between the UK and Scottish Governments inquiry (28 November 2018)
• Amending HMRC's Civil Information Powers PDF [210 KB] PDF [210 KB] (2 October 2018)
• ICAS evidence to the HOL Economics Affairs Finance Bill Sub-Committee: Draft Finance Bill 2018 HMRC Powers and MTD PDF [293 KB] (1 October 2018)
• ICAS Budget Representations 2018  PDF [177 KB] (21 September 2018)
• Off payroll working in the private sector PDF [226 KB] PDF [226 KB] (10 August 2018)
• Land and Buildings Transaction Tax Property Investment Funds PDF [168 KB] (2 August 2018)
• Charity Tax Commission Call for Evidence PDF [1,033 KB] PDF [1,033 KB] (5 July 2018)
• Tax abuse and insolvency PDF [206 KB] PDF [206 KB] (15 June 2018)
• Extension of security deposit legislation to include CT and CIS deductions PDF [184 KB] PDF [184 KB] (12 June 2018)
• The role of online platforms in ensuring tax compliance by their users PDF [211 KB] PDF [211 KB] (8 June 2018)
• OTS – Inheritance Tax Review: Call for evidence PDF [169 KB] (8 June 2018)
• Taxation of self-funded work-related training PDF [156 KB] PDF [156 KB] (8 June 2018)
• CGT: Payment window for residential property gains (payment on account) PDF [217 KB] PDF [217 KB] (6 June 2018)
• VAT registration threshold PDF [212 KB] PDF [217 KB] (6 June 2018)
• Response from ICAS to HMT - VAT, Air Passenger Duty and tourism in Northern Ireland call for evidence PDF [144 KB] PDF [144 KB] (4 June 2018)
• The Taylor Review of Modern Working Practices - Employment Status PDF [225 KB] PDF [225 KB] (4 June 2018)
• VAT, Air Passenger Duty and tourism in Northern Ireland PDF [137 KB] PDF [137 KB] (4 June 2018)
• Financing growth in innovative firms: allowing Entrepreneurs'  Relief on gains before dilution  PDF [198 KB] PDF [198 KB] (14 May 2018)
• Extension of Offshire Time Limits PDF [153 KB] PDF [153 KB] (14 May 2018)
• Review of the corporate intangible Fixed Assets Regime PDF [151 KB] PDF [151 KB] (10 May 2018)
• Draft VAT Notice for Making Tax Digital for VAT PDF [226 KB] PDF [226 KB] (24 April 2018)
• An amendment to LBTT Group Relief  PDF [118 KB] (13 April 2018)
• LBTT First-Time Buyers Relief PDF [180 KB] PDF [180 KB] (27 March 2018)
• MTD: Interest harmonisation and sanctions for late payment PDF [276 KB] (2 March 2018)
• Royalties and Withholding Tax PDF [210 KB] PDF [210 KB] (23 February 2018)
• VAT and Vouchers PDF [197 KB] PDF [197 KB] (23 February 2018)
• Taxing gains made by non-residents on UK immovable property PDF [187 KB] PDF [187 KB] (16 February 2018)
• Draft legislation: The VAT (Amendment) Regulations 2018 PDF [237 KB] PDF [237 KB] (9 February 2018)
• Corporate tax and the digital economy: position paper PDF [275 KB] PDF [275 KB] (31 January 2018)
• LBTT (Relief from Additional Amount) (Scotland) Bill: call for evidence PDF [430 KB] PDF [430 KB] (19 January 2018)

• The Role of Income Tax in Scotland's Budget PDF [274 KB] (4 December 2017)
• Large Business compliance - enhancing our risk assessment approach  PDF [383 KB] (4 December 2017)
• ICAS submission to the Scottish Affairs Committee Inquiry on Sustainable Employment in Scotland PDF [355 KB] (4 December 2017)
• Making Tax Digital for VAT: legislation overview  PDF [294 KB](10 November 2017)
• ICAS Representations Land and Building Transaction Tax (17 October 2017)
• Tax Issues in Scotland PDF [370 KB] (21 September 2017)
• ICAS response to the OTS progress report and call for evidence - Review of Value Added Tax PDF [495 KB] (29 June 2017)
• ICAS Response to FRC FRED 67 – Draft amendments to FRS 102
  PDF [294 KB] (15 June 2017)
• HM Treasury - Taxation of employee expenses call for evidence PDF [356 KB] (13 June 2017)
• MTD: Sanctions for late submission and late payment  PDF [306 KB] (7 June 2017)
• Budget Process Review Group - Interim Report  PDF [286 KB] (4 May 2017)
• UK tax policy and the tax base PDF [381 KB] (1 March 2017)
• MTD - Cash basis: treatment of capital  PDF [218 KB] (1 March 2017)
• MTD - Digital reporting and record-keeping for business: Income Tax PDF [289 KB] (1 March 2017)
• Tackling offshore tax evasion: requirement to notify PDF [251 KB] (27 February 2017)
• ICAS comments on draft Finance Bill - corporate losses provisions PDF [335 KB] (22 February 2017)
• MTD - HoL Call for evidence PDF [274 KB] (15 February 2017)
• Air Departure Tax (Scotland) Bill PDF [311 KB] (10 February 2017)
• Apprenticeship levy draft regulations PDF [235 KB] (6 February 2017)
• MTD - Call for evidence - HoL Economic Affairs Committee (3 February 2017)
• ICAS comments on draft Finance Bill - Corporate Losses clause PDF [388 KB] (1 February 2017)
• ICAS comments on Draft Finance Bill – Interest Deductibility Clauses PDF [389 KB] (31 January 2017)
• ICAS response to the reform of Termination Payments PDF [259 KB] (25 January 2017)
• ICAS 2017 Budget Representation VAT and the Public Sector PDF [225 KB] (20 January 2017)
• Simplification of the Corporation Tax computation PDF [340 KB] (11 January 2017)

• Scottish Government consultation - Tribunals (Scotland) Act 2014 PDF [227 KB] (9 December 2016)
• Penalty for participating in VAT fraud PDF [291 KB] (11 November 2016)
• MTD: Overview PDF [399 KB] (7 November 2016)
• MTD: Simplifying tax for unincorporated businesses PDF [263 KB] (3 November 2016)
• MTD: Simplified cash basis for unincorporated property businesses  PDF [234 KB](3 November 2016)
• MTD: Tax administration PDF [306 KB] (3 November 2016)
• MTD: transforming the tax system through the better use of information PDF [387 KB] (3 November 2016)
• MTD: Bringing business tax into the digital age PDF [368 KB] (3 November 2016)
• MTD: Voluntary pay as you go PDF [375 KB] (3 November 2016)
• Partnership taxation: proposals to clarify tax treatment PDF [250 KB] (1 November 2016)
• Lease accounting changes PDF [227 KB] (28 October 2016)
• All-Party Parliamentary Group on Responsible Tax Inquiry into public confidence in HMRC's capability to collect tax fairly and effectively PDF [407 KB] (20 October 2016)
• Consultation on salary sacrifice for the provision of benefits in kind  PDF [219 KB](19 October 2016)
• Tackling offshore tax evasion: A Requirement to Correct PDF [294 KB] (18 October 2016)
• Strengthening tax avoidance sanctions and deterrents: discussion document PDF [380 KB] (14 October 2016)
• ICAS Autumn Statement Representations PDF [351 KB] (7 October 2016)
• Simplification of the tax and National Insurance treatment of termination payments: consultation on draft legislation PDF [323 KB] (4 October 2016)
• Lookthrough taxation and Sole Enterprise with Protected Assets PDF [319 KB] (30 September 2016)
• A Scottish approach to taxation: call for evidence PDF [468 KB] (30 September 2016)
• LBTT call for evidence - Scottish Parliament Finance Committee PDF [296 KB] (26 August 2016)
• Off payroll working in the Public Sector  PDF [197 KB](18 August 2016)
• Reforms to corporation tax loss relief PDF [300 KB] (17 August 2016)
• Reform of the Substantial Shareholdings Exemption Consultation PDF [122 KB] (17 August 2016)
• Tax Deductibility of Corporate Interest Expense: Consultation on detailed policy design and implementation PDF [169 KB] (3 August 2016)
• Simplifying Tax for the Future  - Our high level strategy  PDF [274 KB](29 July 2016)
• A consultation on a Scottish replacement to Air Passenger Duty  PDF [445 KB](3 June 2016)
• The abolition of Class 2 National Insurance: Introducing a benefit test into Class 4 National Insurance for the self-employed PDF [211 KB] (26 February 2016)
• Land and Buildings Transaction Tax (Amendment) (Scotland) Bill  PDF [288 KB](18 February 2016)
• Draft Regulations and Guidance for the Financial Institution and Tax Adviser Notification Requirement PDF [240 KB] (12 February 2016)
• Response from ICAS to HMRC Consultation 'Company Distributions' PDF [197 KB] (3 February 2016)
• Proposed LBTT supplement on additional residential homes PDF [306 KB] (3 February 2016)
• Higher rates of SDLT on purchases of additional residential properties PDF [297 KB] (1 February 2016)
• Cash, tax evasion and the hidden economy Call for evidence  PDF [175 KB](27 January 2016)
• Tax deductibility of corporate interest expense  PDF [296 KB](14 January 2016)

• ESC3.20 VAT - Bad Debt Relief and Insolvent Businesses - 16 December 2015  PDF [156 KB]
• Strengthening sanctions for tax avoidance - 3 December 2015 PDF [277 KB]
• Patent Box Substantial Activities - 3 December 2015 [236 KB] PDF [235 KB]
• Reforms to the Taxation of Non-Domiciles - 14 November 2015 [263 KB] PDF [263 KB]
• Reforming the business energy efficiency tax - November 2015 PDF [196 KB]
• Replacing Wear and Tear Allowance - 14 October 2015 [189 KB]
  PDF [188 KB]
• Improving Large Business Tax Compliance - 14 October 2015 [506 KB] PDF [506 KB]
• Simplification of the Tax and NI Treatment of Termination Payments - 14 October 2015 [198 KB]
  PDF [197 KB]
• Tackling Offshore Tax Evasion - 9 October 2015 PDF [140 KB]
• Draft regulations that prescribe eligibility criteria for appointments to the Scottish Tribunals - 9 October 2015 PDF [208 KB]
• Intermediaries Legislation (IR35) - 29 September 2015 PDF [288 KB]
• Ministry of Justice Court and Tribunal Fees   - 14 September 2015 PDF [161 KB]
• Options for supporting English regional airports from the impacts of air passenger devolution (APD) - 8 September 2015 PDF [222 KB]
• Submission of HMIT Spending Review 2015 - 7 September 2015 PDF [353 KB]
• Review of employee expenses - 1 September 2015   PDF [289 KB]
• Income Tax: Extension of averaging period for  farmers - September 2015 PDF [105 KB]
• Tax Treatment of Income from Sporting Testimonials - 26 August 2015 [145 KB] PDF [144 KB]
• SRIT Technical Guidance on Scottish Taxpayer Status - 24 July 2015 PDF [181 KB]
• Improving access to R&D tax credits for small business - 2 June 2015 PDF [255 KB]
• HMRC penalties: a discussion document  - 11 May 2015 PDF [434 KB]
• VAT Deductible Foreign Branches Regulations - 22 April 2015 PDF [274 KB]

• Tackling offshore tax evasion: A new criminal offence - 30 October 2014 PDF [176 KB]
• Strengthening the Tax Avoidance Disclosure Regimes - 23 October 2014 - PDF [255 KB]
• Legislating Extra Statutory Concession D33 - 15 September 2014 - PDF [200 KB]
• VAT: Prompt payment discounts - 9 September 2014 - PDF [220 KB]
• Employee benefits and expenses: abolition of the £8,500 threshold for lower paid employment and form P9D - 9 September 2014 - PDF [169 KB]
• Employee benefits and expenses: trivial benefits exemption - 9 September 2014 - PDF [168 KB]
• Land and Buildings Transaction Tax: Proposed Sub-Sale Development Relief Regulations - 1 September 2014 - PDF [163 KB]
• Direct Recovery of Debts - 25 July 2014 - PDF [287 KB]
• Implementing a capital gains tax charge on non-residents - 24 June 2014 - PDF [211 KB]
• Approaches to preventing charities being set up to avoid tax - 10 April 2014 - PDF [231 KB]
• Raising the stakes on tax avoidance and Tackling marketed tax avoidance - 25 February 2014 - PDF [296 KB]
• The General Principles of the Revenue Scotland & Tax Powers Bill - 19 February 2014 - PDF [323 KB]
• VAT: Amendments to Legislation - Assistance with Electronic Filing of VAT Returns - 13 February 2014 - PDF [304 KB]
• Draft Clauses and Explanatory Notes for Finance Bill 2014 - 4 February 2014 - PDF [283 KB]
• HoL Taxation of Partnerships - 23 January 2014 - PDF [271 KB]
• HoL Personal Service Companies - 7 January 2014 - PDF [174 KB]

• HMRC digital strategy - legislative changes to enable Paperless Self-Assessment - 23 December 2013 - PDF [168 KB]
• Raising the Stakes on Tax Avoidance - 3 October 2013 - PDF [290 KB]
• EC views part of UK patent box scheme - 18 October 2013 - PDF [14 KB]
• Reform of Close Company Loans to Participators Rules - 25 September 2013 - PDF [295 KB]
• HMRC Review of Disclosure Regimes - 5 September 2013 - PDF [274 KB]
• How to Improve HMRC's Collection of Debt: Coding Out - 5 September 2013 - PDF [326 KB]
• Modernising the Taxation of Corporate Debt and Derivative Contracts - 29 August 2013 - PDF [263 KB]
• Inheritance Tax: Simplifying Charges on Trusts - the Next Stage - 26 August 2013 - PDF [318 KB]
• OTS - Review of Unapproved Share Schemes - 16 August 2013 - PDF [255 KB]
• Partnerships: A review of two aspects of the tax rules - 9 August 2013 - PDF [366 KB]
• HoL Select Committee - Taxing Corporations in a Global Economy - 26 April 2013 - PDF [344 KB]
• Response to the Scottish Government - A Consultation on Tax Management - 10 April 2013 - PDF [276 KB]
• Tax and Procurement - 27 February 2013 - PDF [160 KB]
• Statutory Resident Test Guidance Note - 7 February 2013 - PDF [46 KB]
• Countering the Avoidance of Tax - 22 January 2013 - PDF [281 KB]

• Tax Issues Arising from the Scotland Act 2012 - 12 December 2012 - PDF [581 KB]
• Implementing Employee Owner Status - 8 November 2012 - PDF [85 KB]
• ICAS Response to HMRC on its freedom and choice in pensions consultation - 14 September 2012 - PDF [211 KB]
• Lifting the Lid on Tax Avoidance Schemes - ICAS response - 9 October 2012 - PDF [203 KB]
• Statutory Definition of Tax Residence - 20 September 2012 - PDF [369 KB]
• A General Anti-Abuse Rule - 14 September 2012 - PDF [208 KB]
• Securing Compliance with RTI - 4 September 2012 - PDF [320 KB]
• Disincorporation Relief - 30 August 2012 - PDF [69 KB]
• Scottish Land and Buildings Transaction Tax - 30 August 2012 -PDF [76 KB]
• Universal Credit and Related Regulations - 26 July 2012 - PDF [230 KB]
• Lifting the Lid on Tax Avoidance Schemes - HMRC Consultation - 23 July 2012 - PDF [135 KB]
• Above the Line Credit for Research and Development - 26 June 2012 - PDF [312 KB]
• Simpler Income Tax for the Simplest Small Businesses - 22 June 2012 - PDF [128 KB]
• Creative Sector Tax Reliefs Consultation - June 2012 - PDF [406 KB]
• The Economic Implications for the United Kingdom of Scottish Independence - 11 June 2012 - PDF [703 KB]
• VAT Addressing the Borderline Anomalies - 18 May 2012 - PDF [339 KB]
• Loan Relationships Submission - 9 March 2012 - PDF [230 KB]