Further to a recent news article that we have published (‘Why is my tax refund being sent to a third party I’ve never heard of?'), LITRG have made an Autumn Statement 2023 representation on the topic of tax refund forms and electronic signatures. Our suggestion is that HMRC issue a ...

LITRG have responded to the technical consultation on proposed amendment regulations, which allow employers to delay reporting an advance payment of salary (salary advance) made to an employee until payment.

This year, HMRC decided to stop automatically sending out paper returns to many taxpayers. HMRC have also changed the downloadable version of the form to indicate it is now ‘for reference only’. If you need to complete your 2022/23 tax return on paper but have not yet received or ordered one from ...

Council tax in Scotland will remain ‘detached from reality’ unless ministers commit to a revaluation of properties to ensure they pay the correct amount of tax.

LITRG has responded to a consultation on a fairer council tax system for Scotland, published jointly by the Scottish Government and the Convention of Scottish Local Authorities (COSLA – on behalf of local government).