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LITRG guidance on HMRC’s one-to-many campaign: provisional figures in tax returns
HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums....
Scotland: the future of council tax in Scotland
The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future ...
Budget 2025: state pension only income and simple assessment
LITRG has delved into this matter in more detail in a
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Draft Finance Bill 2025‑26: LITRG responses
The government published its draft Finance Bill 2025-26 in July 2025 for technical consultation.
Reform of behavioural penalties: HMRC consultation
The consultation proposed two different approaches to reform:
Improving HMRC’s approach to dispute resolution: HMRC consultation
The CIOT responseThe CIOT supports the aligning of appeals processes between direct and indirect taxes because it would ...
Better use of new and improved third-party data: CIOT, LITRG and the ATT responses
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for...
Scotland: inquiry on council tax reform: CIOT and LITRG respond
The Local Government, Housing and Planning Committee (the committee) of the Scottish Parliament is considering possible ...
HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:a) amendment to conditions for making claims;
Scottish Budget 2025-26 and Scotland’s Tax Strategy
On 4 December 2024, the Cabinet Secretary for Finance and Local Government Shona Robison set out the Scottish Budget for...