Submissions

LITRG has responded to a Scottish Government consultation on draft Scottish Tax Tribunal Rules (First-tier and Upper Tribunals). LITRG has taken the opportunity to suggest improvements in the Rules, which largely mirror those applicable to the UK First-tier and Upper Tier Tribunals, making both general points and raising issues specific to the each set of draft Rules. ...

The LITRG respond to the Office of Tax Simplification’s Employment Status Review, highlighting the problems facing low-income workers when it comes to defining their employment status. We recommend that the law and guidance be reviewed to help avoid confusion and to clarify the interaction between employment law, tax rules and welfare benefits. ...