In our Budget 2020 representation, we highlight a number of issues relating to the High Income Child Benefit Charge.

The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an unauthorised payment tax charge. However, there are exceptions for those who have a protected pension age or who take their pension due to serious ill-health.

LITRG has responded to the Office of Tax Simplification’s call for evidence into making tax easier through smarter use of third party data.

LITRG has responded to the FCA’s Review pointing out that it is essential for people to be provided with clear guidance, in a consistent format and at the right time. We therefore welcome the proposal by the FCA to mandate both the use of standard wording and the timing of information being ...

In the next step along the ‘Making Tax Digital’ path, HMRC are considering what Making Tax Digital for Corporation Tax should look like in their consultation document published in November 2020

Further to its inquiry into the Finance Bill 2021, the House of Lords Finance Bill Sub-Committee held a short follow-up inquiry into the loan charge to gather further evidence to assess progress on tackling issues with the loan charge, particularly since the publication of the review by ...