2017 submissions

Employment-support-for-carers-inquiry
Published on 22 December 2017
submissions

We welcome the opportunity to input into the Work and Pensions Committee inquiry on

Published on 15 December 2017
submissions

The CIOT, ATT and LITRG have submitted a paper to the Welsh Revenue Authority (WRA) on attributes of good guidance in order to aid the development of tax guidance and

©istockphoto/georgeclerk
Published on 24 November 2017
submissions

The LITRG welcomes the opportunity to follow-up to our participation in a Roundtable Discussion by responding to the Scottish Government’s discussion paper on income t

Published on 21 November 2017
submissions

The LITRG welcomes the opportunity to provide supplementary evidence to update the Finance Bill Sub-Committee regarding HMRC's 'Making Tax Digital for Business' progra

RTI post-implementation
Published on 11 November 2017
submissions

The LITRG submitted two papers as part of the Making Tax Digital reforms affecting businesses consultation – one regarding the Income Tax (Digital Requirements) Regula

Pensions freedom – an increase in take up, post-Brexit? ©istock/stocknshares
Published on 31 October 2017
submissions

The LITRG was pleased to provide comments to the Work and Pensions committee inquiry into pensions freedom.

Finance-Bill-2017-LITRG-submissions
Published on 24 October 2017
submissions

Attached are the submissions produced by LITRG on the current Finance Bill.

Published on 20 October 2017
submissions

The LITRG welcomes the opportunity to respond to this consultation on the barriers to returning to work after time out for caring.

Help-to-Save-accounts
Published on 19 October 2017
submissions

The LITRG urge caution in the selling of Help to Save as a scheme only targeted at people on the lowest incomes as many people higher up the income scale who have prop

Published on 10 October 2017
submissions

The LITRG has recently responded to the Director of Labour Market Enforcement’s consultation document on his 2018/19 strategy, welcoming the Director's arriv

eligibility-criteria-help-health-costs-Northern-Ireland
Published on 19 September 2017
submissions

The LITRG welcomes the opportunity to discuss the eligibility criteria for help with health costs following the introduction of universal credit in Northern Ireland.

Published on 20 July 2017
submissions

The LITRG welcomes the opportunity to contribute to the Financial Conduct Authority's (FCA) consultation on pension transfer adivce as we are concerned that a future m

Published on 11 July 2017
submissions

We welcome the opportunity to respond to the call for evidence on the taxation of employee expenses.

Do you need help with tax credits? New HMRC web chat service available ©shutterstock/A. and I. Kruk
Published on 9 June 2017
submissions

The LITRG welcomes the opportunity to comment further on penalties reform and urge HMRC to communicate the changes to late filing penalties clearly to taxpayers, which

Changes-eligibility-criteria-free-school-meals-uniform-grants
Published on 5 June 2017
submissions

We welcome the opportunity to comment on the proposed net earnings threshold that will give Universal Credit claimants access to free school meals and uniform grants i

Independent review of employment practices in the modern economy
Published on 18 May 2017
submissions

LITRG has been hugely concerned about the impact that ‘non-standard work’ such as agency work, zero-hours contracts and self-employment has on the low-paid for some ti

Published on 27 April 2017
submissions

The LITRG comments on, and offers further exceptions to, the measure that proposes to restrict purchases of zero-rated adapted vehicles to one per eligible person ever

Published on 27 April 2017
submissions

The LITRG expresses concern about the new sweeping powers given to HMRC to make regulations amending and altering swathes of this primary legislation as it does not se

Published on 27 April 2017
submissions

The early clauses of the Bill re-impose income tax for the new tax year and specify the rates at which it is to be charged.

Tax credit claimants urged to renew by end of the month to keep the payments Shutterstock/Maury75
Published on 7 April 2017
submissions

The LITRG comments on the Treasury Committee Inquiry into the 2017 Spring Budget and Finance Bill with particular reference to the measures affecting those on low inco

Universal Credit (Claims and Payments) (Scotland) Regulations 2017
Published on 15 March 2017
submissions

LITRG welcomes the opportunity to respond to this Scottish Government consultation on the Universal Credit (Claims and Payments) (Scotland) Regulations 2017.

Published on 6 March 2017
submissions

The LITRG welcomes the opportunity to provide written evidence to this Inquiry into the Finance Bill draft clauses on digital reporting and record-keeping for business

Introduction of cash basis for unincorporated property business
Published on 2 March 2017
submissions

LITRG cautiously welcomes the introduction of these new rules, as the option to use a simplified accounting basis may be helpful to landlords with the introduction of

Employment
Published on 2 March 2017
submissions

The LITRG welcomes the opportunity to respond to this Work and Pensions Committee inquiry.

Published on 28 February 2017
submissions

The LITRG believe that this Schedule, which introduces the biggest change to the tax system since self-assessment in the 1990s, ought to be expanded to include matters

Draft Statutory Instrument 2017: Increasing cash basis thresholds for unincorporated businesses – LITRG response
Published on 27 February 2017
submissions

We understand that the Government wants to encourage small businesses to use the cash basis as this may help with quarterly reporting under the proposed Making Tax Dig

Published on 27 February 2017
submissions

The LITRG broadly welcomes the new capital expenditure rules as we consider they will be helpful for low-earners who may struggle to understand the current tax rules w

Published on 24 February 2017
submissions

LITRG have responded to the Commons Select Committee call for evidence on UK tax policy and in particular on their question ‘How big is the threat to the base for inco

Published on 17 February 2017
submissions

LITRG welcomes the opportunity to respond to the green paper on halving the disability employment gap. 

Reducing the money purchase annual allowance – LITRG response
Published on 13 February 2017
submissions

The LITRG strongly urges the government to think about savings for retirement coherently; under the current proposal those who save up in a Lifetime ISA rather than a

Merger of financial advice services ‘a great opportunity'
Published on 2 February 2017
submissions

While the LITRG broadly welcomes simplification of the National Insurance process for the self-employed, we remain deeply concerned that those on the lowest incomes ma

Published on 31 January 2017
submissions

The LITRG welcome the opportunity to comment on the draft Finance Bill clause 2 and Schedule 2.

Published on 27 January 2017
submissions

While this measure introduces a fair and coherent solution to a legislative problem that has caused gross unfairness to some taxpayers, we have some serious concerns o

Published on 27 January 2017
submissions

The LITRG welcomes the opportunity to continue to comment upon the development of the provision of public financial guidance and are pleased many of our earlier sugges

VAT: zero-rating of adapted motor vehicles - LITRG response
Published on 27 January 2017
submissions

This draft Finance Bill clause and schedule proposes restricting the availability of zero-rating for the purchase of an adapted motor vehicle for eligible disabled use

Draft National Insurance Contributions Bill 2017: Termination awards – LITRG response
Published on 27 January 2017
submissions

LITRG welcomes the fact that employees, already in a vulnerable position due to losing their job, will continue not to have an NIC liability on their termination payme

Draft Finance Bill 2017: Termination payments – LITRG response
Published on 27 January 2017
submissions

LITRG has submitted comments to HMRC on draft clauses 7, 8 and 9 of Finance Bill 2017 in relation to termination payments and deductions for employee liabilities. 

Published on 26 January 2017
submissions

LITRG welcome the introduction of new trading and property income allowances of up to £1,000, both of which can be claimed by individuals from 6 April 2017.

Handbook changes to reflect the introduction of the Lifetime ISA – LITRG response
Published on 24 January 2017
submissions

The LITRG welcomes the opportunity to respond to some of the questions in this Financial Conduct Authority consultation on handbook changes to reflect the introduction

Published on 23 January 2017
submissions

LITRG are concerned that the provisions in clause 91 are drawn far too widely and that they may unintentionally catch unrepresented taxpayers, who have not engaged in

©istock/BrianAJackson
Published on 23 January 2017
submissions

The LITRG welcomes this initiative by HMRC to encourage taxpayers to review their offshore affairs and put them back onto a compliant footing where necessary.

Published on 23 January 2017
submissions

The LITRG welcomes the broad definition of ‘relevant pensions advice’ under the proposed regulations so that it might include ‘tax issues relating to pensions’ but are

Finance Bill 2017 draft clauses: Overseas Pensions
Published on 23 January 2017
submissions

While LITRG recognises that removing the '90% rule' for taxing foreign pension income in the UK is intended to be a fairness measure and simplify the system, we wish t