LITRG have responded to HMRC’S consultation on expanding the cash basis for eligible unincorporated businesses.

We broadly welcome that clause 332 introduces a new provision, effective 15 March 2023, which renders void assignments of income tax repayments. This means that taxpayers will no longer be able to assign their rights to an income tax repayment to a third-party repayment agent – including those who ...

We broadly welcome that clause 25 introduces ‘top-up payments’ for low earners contributing to net pay pension schemes who currently miss out on a government pension savings incentive. However, we are very concerned about anticipated low take-up of the payments by the population and about how these ...

LITRG responded to the Education Committee’s inquiry into support for childcare and the early years. LITRG’s submission focuses on the interactions between the various childcare schemes and the provision of guidance and information about childcare support.

LITRG have responded to a BEIS consultation on proposals to pro-rata holiday entitlement for part-year and irregular hours workers based on the annual hours they work.

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.