The Scottish Government is undertaking an inquiry into how the Social Care (Self-directed Support) (Scotland) Act 2013 has worked since it came into force. LITRG have submitted some comments focusing on the employment status of PAs.
Clause 32 and Schedule 13 introduce a new power, which allows His Majesty’s Revenue and Customs (HMRC) to apply to the court for a disqualification order. This is in relation to directors and other persons who control or exercise influence over a company involved in promoting tax avoidance and ...
We welcome the opportunity to input into the Work and Pensions Committee inquiry on Employment support for carers which ‘aims to inform the upcoming carers strategy’.
The CIOT, ATT and LITRG have submitted a paper to the Welsh Revenue Authority (WRA) on attributes of good guidance in order to aid the development of tax guidance and digital systems. We are pleased to continue contributing to the process of establishing a responsive and competent devolved ...
The LITRG welcomes the opportunity to follow-up to our participation in a Roundtable Discussion by responding to the Scottish Government’s discussion paper on income tax, which has helped open up debate on the use of Scotland’s income tax powers.
The LITRG welcomes the opportunity to provide supplementary evidence to update the Finance Bill Sub-Committee regarding HMRC's 'Making Tax Digital for Business' programme, and in particular its potential effect on low income taxpayers, which in this context will primarily be self-employed ...