The Finance Committee for the National Assembly for Wales invited the LITRG to respond to its inquiry into the collection of devolved taxes. We recommend that the Welsh Revenue Authority has ultimate responsibility for the collection and management of taxes even if some processes are delegated to ...

The CIOT and LITRG have responded jointly to the Finance Committee of the Scottish Parliament on the inquiry into Scotland’s fiscal framework. Our response sets out some general principles to which we believe due regard should be given when developing a revised fiscal framework. In particular, we ...

LITRG has responded to a UK Government consultation on draft clauses for the Scotland Bill 2015. In our response we concentrate on Parts 2 and 3 of the draft Scotland Bill 2015, given our concern with tax and the interaction of the tax, tax credits and welfare systems. We emphasise that the ...

LITRG has responded to a HMRC consultation on proposed changes to the closure rules for tax enquiries. These changes are aimed at closing aspects of enquiries which have been ongoing over a long period of time and where there is tax avoidance or significant amounts of tax at stake or where there ...

LITRG has responded to a Revenue Scotland consultation on a draft Charter of Standards and Values. In our response we broadly welcome both the content and the presentation of the draft Charter. We suggest some refinements to the obligations and provide ideas as to how Revenue Scotland might raise ...

LITRG has responded to a consultation on new regulations introduced to deal with the change in the way that Class 2 National Insurance contributions will be collected.