The Low Pay Commission (LPC) is gathering evidence to inform its recommendations on minimum wage rates for 2027.

LITRG have responded to a Revenue Scotland consultation seeking views on proposed changes that would enable Revenue Scotland to use electronic communications as its default means of communicating with taxpayers. 

LITRG have responded to a Department for Business and Trade consultation on streamlining agency work regulation and extending regulation to umbrella companies. 

LITRG has responded to the Treasury Committee’s call for evidence on the student loan regime. Our response focuses on the question of how does the student loan system interact with the taxation system, including marginal rates.

From April 2026, many people who are self-employed and/or landlords will need to report their income and expenses to HMRC using a new system, called Making Tax Digital for Income Tax. Making Tax Digital will require affected taxpayers to use commercial software. This blog explores what taxpayers ...

Clause 252 and Schedule 22 enable HMRC to obtain data from third-party data holders on an ongoing basis. Our briefing highlights the need for safeguards and appropriate processes for challenging and correcting data.