The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in respect of the Scottish Budget 2025-26. Their inquiry focuses on three key areas. The LITRG response focuses on the second of these, which relates to the Scottish Government’s ...

Penalties for late payment of tax are being reformed. The new rules have applied to taxpayers in respect of VAT obligations since 1 January 2023 and to taxpayers voluntarily in scope of Making Tax Digital for Income Tax Self Assessment since 6 April 2024. LITRG and the CIOT have commented on ...

We have responded to the Low Pay Commission (LPC) consultation 2024, taking the opportunity to highlight two recent developments in the labour market with both tax and National Minimum Wage (NMW) considerations. 

LITRG has submitted a response to the Public Accounts Committee inquiry into HMRC customer service. 

LITRG has responded to HMRC’s consultation on raising standards in the tax advice market.

LITRG has issued a briefing to MPs on clause 5 of the Finance (No. 2) Bill 2023-24, which covers changes to the high income child benefit charge from 6 April 2024.