This is the final version of the questionnaire submitted by LITRG to the National Audit Office in respect of their examination of the filing of self assessment tax returns. LITRG had been invited to participate in this preliminary study.
Robin Williamson, Technical Director of the LITRG, shows how overpayments of tax credits can lead to long-term debt through no fault of the claimant, and considers possible ways to resolve the problem.
At LITRG’s behest, the Government has reassured voluntary sector advisers that giving routine pro bono tax help to individuals will not bring them within the new rules that require promoters and users of tax avoidance schemes to register with the Inland Revenue
LITRG is pleased to welcome the new official booklet on tax appeals, produced by the Department for Constitutional Affairs (DCA). We were consulted on a draft of the booklet and the Department said that our comments, of all those they received, 'overall... had the most influence upon the re-thinking and re-casting of our draft'.
LITRG's proposals to promote fair tax treatment for disabled people, particularly employees, were recently debated in Parliament. The Government's response, though courteous and constructive in tone, was not wholly encouraging.
It is not every day that LITRG offers a big “very well done” to the Revenue. But for their initiative in helping to track down low-income pensioners who have overpaid tax it is nothing less than they deserve.
LITRG has been trying, through the Finance Bill process, to clarify what happens when foster carers and adult placement carers sell their home. Do they have to pay tax on some of their profit, on the basis that their caring activities constitute a ‘business’ for tax purposes?
After years of pressing for change on behalf of low income pensioners with retirement annuities LITRG has received assurances in Parliament from two Government Ministers that they accept that more should be done.
In the article which can be accessed by clicking the link below, Jane Moore summarises what is happening in the area of tax tribunal reform. This article was originally published in Tax Journal and it is reprinted here with the publisher's kind permission.