The CIOT and LITRG have responded to the consultation on the future of council tax in Scotland published jointly by the Scottish government and the Convention of Scottish Local Authorities (COSLA).

LITRG has produced a Finance Bill 2025-26 briefing on the proposed introduction of a new loan charge settlement opportunity.

LITRG has produced a Finance Bill 2025-26 briefing on the proposed removal of tax relief for unreimbursed homeworking expenses.

LITRG have responded to DWP’s recent informal general review of universal credit. LITRG’s main focus concerning universal credit is where there are interactions with tax rules and the tax system and in looking at the treatment and impacts of income in the universal credit system, in particular ...

Clause 10 extends the freeze of the personal allowance and basic rate income tax band for a further three years until 2030/31. Our briefing raises concerns about the impact of the freeze on people with low incomes, who face a real reduction in their net disposable income.

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 ...