The Delegated Powers and Law Reform Committee of the Scottish Parliament are examining how framework bills affect parliamentary scrutiny and stakeholders engaging with the parliament on legislation. They are also looking into the use of Henry VIII powers. The CIOT, LITRG and ATT have submitted a ...
The Low Incomes Tax Reform Group (LITRG) is pleased to have the opportunity to make a budget representation 2024 in relation to the gig economy and OECD online platform reporting rules.
The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in respect of the Scottish Budget 2025-26. Their inquiry focuses on three key areas. The LITRG response focuses on the second of these, which relates to the Scottish Government’s ...
Penalties for late payment of tax are being reformed. The new rules have applied to taxpayers in respect of VAT obligations since 1 January 2023 and to taxpayers voluntarily in scope of Making Tax Digital for Income Tax Self Assessment since 6 April 2024. LITRG and the CIOT have commented on ...
We have responded to the Low Pay Commission (LPC) consultation 2024, taking the opportunity to highlight two recent developments in the labour market with both tax and National Minimum Wage (NMW) considerations.
LITRG has submitted a response to the Public Accounts Committee inquiry into HMRC customer service.