LITRG has commented on draft legislation removing the existing rules on basis periods.

LITRG has provided comment on the draft regulations for the new tax checks which are to apply in England and Wales from 4 April 2022 for certain licence holders, including taxi drivers and scrap metal dealers.

The CIOT and LITRG have submitted a joint response to the Scottish Government’s consultation: this sought views on the Scottish Government’s overall approach to tax policy, Scotland’s first Framework for Tax and how the Scottish Government should use its devolved and local tax powers as part of the ...

The Low Incomes Tax Reform Group are pleased to respond to this consultation which sets out the details of the new OECD rules and seeks views on the UK’s proposed implementation of the rules, including the optional/discretionary elements.

In our 2021 Autumn Budget representation, we repeat our calls for the government to raise the £50,000 threshold for the high income child benefit charge (HICBC) to at least £60,000. We argue that the £50,000 threshold is untenable now it has been overtaken by the higher-rate threshold from 6 April ...

The Low Incomes Tax Reform Group (LITRG) is pleased to have the opportunity to make a Budget Representation 2021 in relation to the loan charge.