The LITRG welcomes this clause, which corrects an injustice by enabling bereaved people to benefit from the transferable marriage allowance after the death of their spouse or civil partner, for a tax year in which that partner was alive.
We welcome the opportunity to input into the Work and Pensions Committee inquiry on Employment support for carers which ‘aims to inform the upcoming carers strategy’.
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 digital systems. We are pleased to continue contributing to the process of establishing a responsive and competent devolved ...
The LITRG welcomes the opportunity to provide supplementary evidence to update the Finance Bill Sub-Committee regarding HMRC's 'Making Tax Digital for Business' programme, and in particular its potential effect on low income taxpayers, which in this context will primarily be self-employed ...
The LITRG submitted two papers as part of the Making Tax Digital reforms affecting businesses consultation – one regarding the Income Tax (Digital Requirements) Regulations and the other on Making Tax Digital for VAT: legislation overview.
In this report, we summarise the main shortcomings of the current universal credit system in respect of the self-employed and propose what we believe to be a workable alternative. Our report does not seek to start from the beginning, instead we set out our own diagnosis of what is wrong with the ...