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Lindsay Scott

Lindsay Scott is a technical officer at CIOT leading on digital and agent services and Scottish taxation. She can be contacted by email: lscott@ciot.org.uk.
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Tackling HMRC’s customer service challenge
Steps for success
27 January 2025
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Tax tip: All change for excluded property trusts Readers’ forum: Tax consequences of proposed gift of property Readers’ forum: Notifying HMRC of gift with reservation Readers’ forum: How is residence charged for capital gains tax? Readers’ forum: Should charity register for VAT?
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HMRC customer service is deteriorating, say MPs Minor relaxation to non-dom tax regime changes Review into loan charge launched Movers and Shakers: 30 January 2025 In brief: 30 January 2025
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Host employer provision and control test Hypothetical contract indicated employment relationship No appealable decision Protein drink was not a sports drink Redress payments were for the purposes of trade
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This week's opinion: 30 January 2025 HMRC customer service is deteriorating, say MPs Minor relaxation to non-dom tax regime changes Review into loan charge launched Host employer provision and control test
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