LITRG has responded to the Office for Tax Simplification’s (OTS) second report on the Business Life Cycle, where we focus on the areas we consider affect small, unrepresented businesses which generally have low-profit margins. As part of our response we raise concerns that HMRC’s communications ...

LITRG and the Chartered Institute of Taxation (CIOT) have jointly responded to HMRC’s technical note and draft legislation on ‘Clarifying the scope of the Welsh rates of Income Tax’ . Welsh rates of Income Tax (WRIT) will be partially devolved from April 2019 on non-savings income for taxpayers who ...

The LITRG welcomes the opportunity to respond to this inquiry on behalf of low-income and unrepresented taxpayers. We believe that while HMRC must have the power to administer and enforce the tax system effectively and fairly, those powers must be proportionate, there must be accessible ...

This call for evidence sets out the issues on which the Director of Labour Market Enforcement would like to receive evidence to inform his Strategy for 2019/20. In the first part of our response, we tell the Director that the sectors identified will be amongst the most prevalent for using agency ...

LITRG welcome the opportunity to provide input into this inquiry – we feel able to comment on the broad issues raised, given the importance of tax across the whole realm of pensions and the way it is inextricably linked with the wider issues of information, risk and return.

As Universal Credit (UC) continues to be rolled out across the country, replacing most of the legacy ‘passport’ benefits for free school meals, the Welsh Government is proposing a net earnings threshold of £7,400. This would mean that only mean that only those on the lowest incomes would be ...