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.

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.

The CIOT and LITRG have responded to the consultation on the future of council tax in Scotland published jointly by the Scottish government and the Convention of Scottish Local Authorities (COSLA).