The LITRG welcomes the opportunity to discuss the present penalty regime in relation to the unrepresented low-income taxpayer. We applaud HMRC’s wish to ‘better differentiate between deliberate and persistent non-compliers and those who might make an occasional error for whom alternative ...

The Finance Committee for the National Assembly for Wales invited the LITRG to respond to its inquiry into the collection of devolved taxes. We recommend that the Welsh Revenue Authority has ultimate responsibility for the collection and management of taxes even if some processes are delegated to ...

The CIOT and LITRG have responded jointly to the Finance Committee of the Scottish Parliament on the inquiry into Scotland’s fiscal framework. Our response sets out some general principles to which we believe due regard should be given when developing a revised fiscal framework. In particular, we ...

LITRG has responded to a Revenue Scotland consultation on a draft Charter of Standards and Values. In our response we broadly welcome both the content and the presentation of the draft Charter. We suggest some refinements to the obligations and provide ideas as to how Revenue Scotland might raise ...

The LITRG have responded to the draft legislation published as part of the Finance Bill 2015 on the enforcement of deduction from accounts (direct recovery of debt). While we welcome the openness of the consultative process, we do not feel enough has been done to ensure ‘vulnerable’ debtors are ...

LITRG has responded to four HMRC consultations on draft legislation in respect of employee benefits and expenses. The draft legislation has been published as part of the Finance Bill 2015 following HMRC consultations in 2014 concerning proposals made as a result of the Office of Tax Simplification ...