LITRG has produced a Finance Bill 2025-26 briefing on the proposed introduction of a new loan charge settlement opportunity.

LITRG has produced a Finance Bill 2025-26 briefing on the proposed removal of tax relief for unreimbursed homeworking expenses.

LITRG have responded to DWP’s recent informal general review of universal credit. LITRG’s main focus concerning universal credit is where there are interactions with tax rules and the tax system and in looking at the treatment and impacts of income in the universal credit system, in particular ...

Clause 10 extends the freeze of the personal allowance and basic rate income tax band for a further three years until 2030/31. Our briefing raises concerns about the impact of the freeze on people with low incomes, who face a real reduction in their net disposable income.

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 is generally supportive of localisation where it means people are better served by authorities being able to flex benefits and services to local needs. But individuals may be confused about to whom they turn for guidance and what power exists to change things in their community. Local and ...