In our 2021 Budget representation, we repeat our calls for the government to raise the £50,000 threshold for the high income child benefit charge (HICBC) to at least £60,000. We argue that the £50,000 threshold is no longer tenable once it is set to be overtaken by the higher-rate threshold from 6 ...
CIOT and LITRG have submitted a joint response to the consultation. This is informed by a survey that CIOT created, and which was aimed at members of CIOT, the Association of Taxation Technicians (ATT) and the Institute of Chartered Accountants of Scotland (ICAS), who are based in Scotland and have ...
The LITRG has published a paper ‘A better deal for the low-income taxpayer'.
LITRG has responded to the Office of Tax Simplification’s call for evidence for its review into Capital Gains Tax (CGT).
LITRG and CIOT submitted a joint response to this Welsh Government consultation, which looked at how legislative changes should be made to Welsh devolved taxes in certain circumstances. Essentially, the consultation concerned legislative amendments in relation to avoidance, evasion, international ...
LITRG responded to an inquiry published by the Social Security Committee of the Scottish Parliament. The Committee was seeking to understand how Scottish social security, and its part within the broader context of all UK social security, should contribute to the social and economic recovery from ...