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Published on 14 December 2016

Postgraduate Doctoral Loans

The LITRG has responded to a Department for Education consultation on the introduction of Postgraduate Doctoral Loans.  LITRG recommends that employers must be provided with guidance regarding the repayment of these new loans through the Pay As You Earn (PAYE) tax system. Clear guidance should ...

Woman walking in the middle of a road.
Published on 24 October 2016

Proposed changes to partnership taxation

HMRC are concerned that complex business structures involving partnerships are enabling certain people to avoid paying tax that is due in the UK. While we support strongly the proposition that everyone should pay the correct amount of tax we have some reservations about the proposals made by HMRC. ...

Walled building lit up at night, next to a lake.
Published on 30 September 2016

Scottish approach to taxation

The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inquiry on a Scottish approach to taxation. This follows the devolution of taxation powers via the Scotland Act 2012 and 2016, which means a greater focus on revenue-raising. As a ...

Image of the Scottish flag
Published on 1 June 2020

Call for Views: Advisory Group on Economic Recovery

LITRG responded to the call for views published by the Advisory Group on Economic Recovery. The Scottish Government set up this Advisory Group to provide independent expert advice on supporting Scotland’s economy to recover from the impact of the coronavirus pandemic. The Advisory Group published ...

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