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Scotland: Pre-Budget scrutiny: the affordability and sustainability of Scotland’s tax and spending plans
Joint CIOT and LITRG responseThe Finance and Public Administration Committee of the Scottish Parliament published a call...
Proposed offence for reckless untrue statements: CIOT, ATT and LITRG responses
CIOT’s responseThe CIOT does not support the proposed offence in its current form.
Better use of new and improved third-party data: LITRG response
LITRG support the principle of HMRC making smarter use of third-party data with the aim of improving the taxpayer experi...
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Students celebrate ADIT and Pillar Two Award success
October 2026
In the news: October 2026
October 2026
Scotland: Council tax high value property bands (mansion tax)
Joint CIOT and LITRG responseThe Scottish government is proposing to add two additional council tax bands for residentia...
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 ...
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: