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 ...

Further to a recent news article that we have published (‘Why is my tax refund being sent to a third party I’ve never heard of?'), LITRG have made an Autumn Statement 2023 representation on the topic of tax refund forms and electronic signatures. Our suggestion is that HMRC issue a ...

LITRG have responded to the technical consultation on proposed amendment regulations, which allow employers to delay reporting an advance payment of salary (salary advance) made to an employee until payment.

LITRG has responded to a consultation on a fairer council tax system for Scotland, published jointly by the Scottish Government and the Convention of Scottish Local Authorities (COSLA – on behalf of local government).

LITRG has responded to the call for evidence on the Director of Labour Market Enforcement's (DLME) labour market enforcement strategy 2024 to 2024.