We welcome the opportunity to respond to the Scottish Finance Committee’s call for evidence on the Revenue Scotland and Tax Powers Bill, which was published in December 2013.
The LITRG believe the amendments to legislation proposed in the consultation document will not cure the breach of Convention rights identified in LH Bishop and we have said we believe the regulations should be amended in order to cure the breach. We have also set out what we believe to be the ...
The LITRG welcome the Government’s commitment to dealing with intermediaries in the labour supply chain who facilitate the false self-employment of construction workers and agency ‘temps’. However in our consultation document response we question whether the policy and legislative changes proposed, ...
The LITRG comments on the Finance Bill 2014 draft clauses on transferable tax allowances for married couples and civil partners.
The LITRG comments on the proposed changes to the Income Tax (Pay As You Earn)(Amendment) Regulations 2014 as part of the wider consultation on 'Legislative changes relating to Real Time Information'.