The LITRG has responded to a Department for Education consultation on the introduction of Postgraduate Doctoral Loans. LITRG recommends that employers must be provided with guidance regarding the repayment of these new loans through the Pay As You Earn (PAYE) tax system. Clear guidance should ...
HMRC are concerned that complex business structures involving partnerships are enabling certain people to avoid paying tax that is due in the UK. While we support strongly the proposition that everyone should pay the correct amount of tax we have some reservations about the proposals made by HMRC. ...
LITRG has submitted evidence to the Women’s Budget Group and its Commission on a Gender-Equal Economy, in response to its call for evidence on taxation. We use our response to highlight a few policy and operational changes that might have a positive impact on gender equality. In doing so, we note ...
The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inquiry on a Scottish approach to taxation. This follows the devolution of taxation powers via the Scotland Act 2012 and 2016, which means a greater focus on revenue-raising. As a ...
We support the aim of this consultation in trying to achieve greater consistency in, and simplification of, individuals’ pension benefits statements but highlight that pensions planning cannot be undertaken without understanding the tax implications both during accumulation of savings and at ...
LITRG highlighted the risks and complexity facing Scottish claimants of welfare benefits, with a particular focus on universal credit. These arise in part because, although universal credit is reserved to the UK Parliament, there are interactions with income tax, which is partially devolved to ...