The Chartered Institute of Taxation (CIOT) and the Low Incomes Tax Reform Group (LITRG) submitted a joint response to the Scottish Government consultation on the proposed rates for two new Council Tax bands for high-value residential properties in Scotland, commonly referred to as a “Mansion Tax”.

The Low Incomes Tax Reform Group (LITRG) has responded to a technical consultation on draft legislation, draft notices and guidance in respect of a measure to improve the quality and consistency of data HMRC receive on interest income.

The Chartered Institute of Taxation (CIOT) and the Low Incomes Tax Reform Group (LITRG) submitted a joint response to the call for views published by the Finance and Public Administration Committee of the Scottish Parliament. Our comments focused on tax aspects only.

LITRG has responded to the government’s consultation on the proposed introduction of a criminal offence for direct taxes to mirror the offence of recklessly making untrue statements or declarations currently available for indirect taxes.

LITRG have responded to the government’s recent consultation on mandatory payment of VAT and PAYE liabilities by direct debit. 

LITRG have responded to HMRC’s consultation on proposals to introduce more timely payments of Income Tax Self Assessment liabilities.