The Chartered Institute of Taxation (CIOT) and the Low Incomes Tax Reform Group (LITRG) submitted a joint response to the call for views published by the Finance and Public Administration Committee of the Scottish Parliament. Our comments focused on tax aspects only.

LITRG has responded to the government’s consultation on the proposed introduction of a criminal offence for direct taxes to mirror the offence of recklessly making untrue statements or declarations currently available for indirect taxes.

LITRG have responded to the government’s recent consultation on mandatory payment of VAT and PAYE liabilities by direct debit. 

LITRG have responded to HMRC’s consultation on proposals to introduce more timely payments of Income Tax Self Assessment liabilities. 

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.