The Low Incomes Tax Reform Group (LITRG) is pleased to have the opportunity to make a Budget Representation 2021 in relation to the loan charge.

While LITRG is not a disability organisation, some of the green paper is given over to discussing work and we think the tax and related benefits system is capable of influencing behaviour in this area.

LITRG welcomes the opportunity to make a submission to the Scottish Government’s dialogue on a Minimum Income Guarantee (MIG). Our response focuses on some of the key considerations in relation to the tax and benefits systems and their interactions. We also examine some of the funding options ...

LITRG fully supports HMRC’s efforts to take strong action against the promoters of tax avoidance schemes. From a tax perspective, none of the proposed measures seem particularly controversial to us and we have no further comments to make on the draft legislation, in terms of what is there.

LITRG are pleased to respond to HMRC’s recent basis period reform consultation.

LITRG welcomes the opportunity to respond to the call for views published by the Finance and Public Administration Committee of the Scottish Parliament. LITRG submitted its comments as part of the response made by the Chartered Institute of Taxation (CIOT).