LITRG has submitted a joint response with the Chartered Institute of Taxation to the call for evidence issued by the Devolution (Further Powers) Committee of the Scottish Parliament. The response emphasises the need to take a holistic view of the tax and welfare systems. In particular, the taxpayer ...
LITRG has commented on draft technical guidance on Scottish taxpayer status for the Scottish Rate of Income Tax (SRIT) issued by HMRC. In particular, LITRG notes that the draft guidance should provide guidance on what action taxpayers can take if they disagree with HMRC about their decision ...
LITRG has responded to a Department for Business, Innovation & Skills consultation on the new postgraduate loans focussing on how these loans will be collected through the tax system. LITRG recommends that the loan repayments must be available on HMRC’s Basic Payroll Tools free software for ...
LITRG fully supports the development and introduction of any tools, across the whole auto enrolment process that will make the system easier to operate for small employers – particularly care and support employers. However, we would press that any new tool be fully integrated with the HMRC BPT tool ...
The LITRG welcomes the opportunity to discuss the present penalty regime in relation to the unrepresented low-income taxpayer. We applaud HMRC’s wish to ‘better differentiate between deliberate and persistent non-compliers and those who might make an occasional error for whom alternative ...
The Finance Committee for the National Assembly for Wales invited the LITRG to respond to its inquiry into the collection of devolved taxes. We recommend that the Welsh Revenue Authority has ultimate responsibility for the collection and management of taxes even if some processes are delegated to ...