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HMRC announce phased implementation of mandatory payrolling of benefits in kind
Payrolling benefits in kind has several advantages, including enabling employers to collect any tax due in real time via...
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 ...
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Budget 2025: state pension only income and simple assessment
LITRG has delved into this matter in more detail in a
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;