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Published on 11 October 2005
news

A year ago we pointed out in our article on this website Revenue incapable on incapacity benefit how their information and service for those claiming this benefit was totally inadequate. We had the impression that "something would be done" but it seems we were mistaken.

Published on 10 October 2005
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Every day more and more people are starting up their own businesses. Most turn to HMRC for advice about how National Insurance works for the self employed and the Revenue leaflets in this area are, in the main, very helpful.

Published on 5 October 2005
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Oral hearings before a court or a tribunal have been the traditional way of deciding disputes that cannot be resolved any other way. They have many advantages; in particular they give the litigants 'their day in court'. But are they the only, or necessarily the best, way?

Published on 5 October 2005
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The discussion paper on Inheritance Tax (IHT) and Pension Simplification sets out how pensions choices will change after 5 April 2006. It then goes on to consider the implications of the current IHT system on the new pension regime and asks for suggestions as to how it should be modified where the existing law is considered impracticable in any respect.

Published on 26 September 2005
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One of LITRG's most persistent campaigns is about to come to fruition. Low-income pensioners who receive retirement annuities have for years had too much tax deducted from their retirement annuities. But from April 2007, this will change. Only the tax that they actually owe will be taken off their pension before they receive it.

Published on 26 September 2005
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The Government envisaged its tax credits system as a flagship reform of the tax and benefits regime. Yet a series of highly critical reports from welfare rights and parliamentary bodies has shown up the unfitness of the flagship for the waters in which it aspired to sail.

Published on 12 September 2005
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For income tax self-assessors, 30 September is an important date, but not a deadline as such. For tax credits claimants, it is a deadline not to be missed. In this article we look at what it is useful to have done, and what must be done, by that date.

Published on 12 August 2005
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The Government Minister responsible for tax credits has now rejected the Ombudsman's recommendation that all tax credit overpayments that arose through official error during the first two years of the scheme should be written off.

Published on 10 August 2005
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Since April this year it has been possible to defer your state retirement pension, and when you do decide to claim it to take a lump sum in lieu. In order to decide whether to defer or take the pension straight away, you need to consider what effect either course of action will have on your tax liability and entitlement to state benefits.

Published on 10 August 2005
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Two recent cases on tax and human rights show the limitations of the Human Rights Act, enacted in the UK in 1998. The UK courts cannot use that Act to overturn laws properly enacted by Parliament, even if those laws are incompatible with human rights.