The LITRG welcomes a number of the announcements in the Autumn Statement, including the fact that the Government will be reverting to a single annual fiscal event, as tax change is a major cause of tax complexity. We also give a cautious welcome to the package of measures designed to help low earners. ...
This briefing highlights a number of issues that we have identified with HMRC’s approach to tax credit compliance investigations, particularly those cases where HMRC believe a single claimant is in fact part of a couple and therefore claiming incorrectly. We understand HMRC have a duty to ensure that people receive the right amount of tax credits, and that compliance checks are an important part o...
While LITRG do not generally comment on rates or levels of taxation or of welfare benefits, and we do not make any representations here about whether it is right in principle to limit support provided by the tax credits and universal credit systems in the way indicated, we do think that if the ratio...
The LITRG has responded to six consultations focusing on specific groups or specific elements of HMRC’s Making Tax Digital (MTD) reforms. We have responded to the following consultations: Bringing business tax into the digital age; Simplifying tax for unincorporated businesses; Simplified cash basis for unincorporated property businesses; Voluntary pay as you go; Tax administration; and Transformi...
The LITRG comments on the proposal to introduce assisted digital support that will allow the digitally excluded to access new digital services being developed as part of Her Majesty’s Courts & Tribunal Service (HMCTS) Reform Programme. While we largely welcome the proposals, especially the inclu...
The LITRG has responded to this consultation seeking views on how the new welfare powers in Scotland can be used to improve or change certain parts of the existing benefits system as well as seeking comment on new benefits and potential top-ups of existing benefits. While we are unable to offer views on what the changes to benefits should be, we would like to highlight some broad principles that w...