We are pleased that the Tax Collection and Management (Wales) Bill contains provision for the introduction of a Taxpayers’ Charter. The Bill signifies that the Charter should clearly state the standards of behaviour and values that the Welsh Revenue Authority will use when interacting with Welsh ...

LITRG has submitted a response to the call for evidence published by the Finance Committee of the Scottish Parliament. The call for evidence was published with the intention of assisting the Committee’s scrutiny of the Draft Budget 2016/17, which will be published in the late autumn of 2015. In ...

LITRG and CIOT have submitted a response to the paper published by the Public Audit Committee of the Scottish Parliament in response to the UK Government’s Scotland Bill 2015. The response emphasises the importance of ensuring independent and impartial data validation. While data reporting and ...

LITRG has submitted a joint response with the Chartered Institute of Taxation to the call for evidence issued by the Devolution (Further Powers) Committee of the Scottish Parliament. The response emphasises the need to take a holistic view of the tax and welfare systems. In particular, the taxpayer ...

LITRG has commented on draft technical guidance on Scottish taxpayer status for the Scottish Rate of Income Tax (SRIT) issued by HMRC. In particular, LITRG notes that the draft guidance should provide guidance on what action taxpayers can take if they disagree with HMRC about their decision ...

LITRG has responded to a call for evidence issued by the Commission on Local Tax Reform, which has been set up by the Scottish Government to explore alternatives to Council Tax for Scotland. LITRG does not recommend any particular system of local taxation, but explores various options, identifying ...