In our response we highlight that we do not think that the supply of housing to the original target group is reduced by Airbnb type arrangements and are therefore not convinced that any changes to rent a room relief are needed, under the banner of making it more targeted to support longer-term lettings. If the rising cost of the relief is of concern to the Treasury, we suggest that one option woul...
In our response, we welcome the simplification introduced by allowing for an enduring PAYE Settlement Agreement (PSA) but stress that adequate guidance needs to be given to ensure that employers understand variation process and in particular what to do if the items initially covered in the enduring ...
We welcome this opportunity to comment on the Welsh Revenue Authority’s (WRA) draft Charter which will be used from April 2018 when the first Welsh devolved taxes (Land Transaction Tax and Landfill Disposals Tax) come into effect. We consider that the Charter presents a good opportunity to embed ‘eq...
LITRG is concerned that the current timeframe does not allow for proper development and testing of the software that will be required to make Making Tax Digital for VAT (MTDfV) work, particularly that which will enable businesses to continue to use spreadsheets as their primary tool for recordkeepin...
In our response to the Treasury Committee's inquiry, we look at the the savings policy interventions of Help to Save and auto enrolment, and suggest some changes that could be made to improve the schemes from a low-income worker's perspective. We also highlight a real-life drawdown disaster – o...
We welcome this opportunity to provide further evidence to the Work and Pensions Committee on universal credit with a specific focus on how self-employed claimants will be treated. We remain concerned about the current structure of universal credit for the self-employed and if major changes are not made there is a risk that those who are already self-employed will be forced to give up their b...