LITRG has responded to a Scottish Government consultation on draft Scottish Tax Tribunal Rules (First-tier and Upper Tribunals). LITRG has taken the opportunity to suggest improvements in the Rules, which largely mirror those applicable to the UK First-tier and Upper Tier Tribunals, making both ...

The LITRG respond to the Office of Tax Simplification’s Employment Status Review, highlighting the problems facing low-income workers when it comes to defining their employment status. We recommend that the law and guidance be reviewed to help avoid confusion and to clarify the interaction between ...