In brief: 9 November 2023

Scottish Budget

The Scottish Budget will take place on 19 December 2023.

tinyurl.com/Scotbudget23

Scottish courts

The Scottish Courts and Tribunals Service (SCTS) has published guidelines for taking oral evidence from outside the UK. In such cases the SCTS asks that the party contacts the tribunal to make staff aware of their intention to lead such evidence and confirms whether the proposed witness is a citizen or a resident in that country or not.

tinyurl.com/sctsoralevidence

Pensions

HMRC has published Pension Schemes Newsletter 153. It covers pension flexibility statistics registration statistics and the managing pension schemes service.

tinyurl.com/hmrcpsn153

Economic crime

The Economic Crime and Corporate Transparency Act 2023 received royal assent on 26 October.

tinyurl.com/ecctact2023

ESS penalties

HMRC has launched a consultation on draft regulations which will introduce interest charges on the late payment of electronic sales suppression (ESS) penalties which will apply from 4...