LITRG has responded to an HMRC consultation on a Technical Note and draft legislation in respect of the Scottish Rate of Income Tax. LITRG notes that while this Technical Note, together with a previous one issued in May 2012, appears to have dealt with all current issues, inevitably further issues ...

LITRG has responded to a Scottish Government consultation on draft subordinate legislation in respect of the Revenue Scotland and Tax Powers Act 2014. LITRG agrees with the approach adopted by the Scottish Government in many areas, such as the duty to keep and preserve records.

The LITRG respond to the Office of Tax Simplification’s Employment Status Review, highlighting the problems facing low-income workers when it comes to defining their employment status. We recommend that the law and guidance be reviewed to help avoid confusion and to clarify the interaction between ...

Whilst the LITRG are encouraged that HMRC are consulting on the guidance at an early stage, we do have concerns that having a ‘one size fits all’ guide is not the correct approach and thought should be given to those with additional needs and how they can be adequately addressed.

LITRG’s response to this DWP consultation supports maintaining alignment of the automatic enrolment threshold with the level of the personal allowance for simplicity. We suggest, however, that this is kept under review – with particular regard to affordability of contributions by reference to the ...

The current PAYE system is ill-equipped to deal with the new pensions regime and is likely to cause severe difficulties for both taxpayer and HMRC, say LITRG in its evidence to the committee of MPs scrutinising the Taxation of Pensions Bill going through Parliament.