Following the March 2021 Budget, the Finance Bill (Finance Bill (No.2) Bill 2021) was introduced into Parliament. LITRG produced briefings on a number of the clauses. You can find each of our submissions below:
The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an unauthorised payment tax charge. However, there are exceptions for those who have a protected pension age or who take their pension due to serious ill-health.
In our Budget 2020 representation, we highlight a number of issues relating to the High Income Child Benefit Charge.
LITRG has responded to the Office of Tax Simplification’s call for evidence into making tax easier through smarter use of third party data.
We are pleased to publish our report ‘Labour Market Intermediaries: a technical report outlining how umbrella companies and other intermediaries operate in the labour market and the implications for workers who use them’.
In the next step along the ‘Making Tax Digital’ path, HMRC are considering what Making Tax Digital for Corporation Tax should look like in their consultation document published in November 2020