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 ...

LITRG responded to a call for evidence by the Treasury Committee on the Government’s coronavirus financial package. The submission was sent to the Committee in March 2020 (before the SEISS scheme was announced).

HMRC have sent out 'notices to file' to people who they believe may have to report and pay the loan charge by the forthcoming 30 September 2020 deadline.

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 ...

LITRG responded to the consultation published by the COVID-19 Committee of the Scottish Parliament on the Coronavirus (Scotland) (No. 2) Bill.

Guidance and draft legislation on the loan charge, following Amyas Morse’s independent review and the government response, have now been published. The headline is that the loan charge remains in place, although some changes have been made. We await further clarification on some aspects from HMRC, ...