
Latest articles







In its submission1 to the Smith Commission on devolved powers to Scotland, the CIOT has suggested a hybrid approach to devolution that includes both full devolution of some taxes and the possible assignment of an appropriate share of revenue of taxes collected in Scotland.

The Chartered Institute of Taxation (CIOT) has drawn attention to official figures published today which show that almost five times more tax revenue is lost as a result of illegal activity than through tax avoidance.










