Our extensive research in 2014 around umbrella arrangements resulted in a much better understanding of how schemes such as ‘Pay Day by Pay Day’ (PDPD) affect low-income workers. From this perspective, we responded to an HMRC consultation proposing to restrict relief for temporary workers.
LITRG has responded to a consultation about a proposed new format for the Explanatory Notes that are issued with each new Act of Parliament, including those affecting taxation and state benefits.
While the LITRG commend the DWP’s attempt to reduce the complexity of the automatic enrolment regime, we query the wisdom of the proposal to provide less information to workers. We disagree that individuals, who may already find it confusing to define their qualifying earnings category, ...
LITRG has responded to a Scottish Government consultation on draft Scottish Tax Tribunal Rules (First-tier and Upper Tribunals). LITRG has taken the opportunity to suggest improvements in the Rules, which largely mirror those applicable to the UK First-tier and Upper Tier Tribunals, making both ...
The LITRG has called for greater clarity around how couples are dealt with in the tax and tax credits systems.
The LITRG calls for the Welsh Revenue Authority, when established, to draw up a taxpayer’s charter that has a statutory basis, setting out the rights and obligations of taxpayers and the Government. While we are encouraged with the Welsh Government’s approach to tax thus far, we would emphasise the ...