LITRG has responded to the Treasury Committee’s call for evidence on the student loan regime. Our response focuses on the question of how does the student loan system interact with the taxation system, including marginal rates.
Clause 252 and Schedule 22 enable HMRC to obtain data from third-party data holders on an ongoing basis. Our briefing highlights the need for safeguards and appropriate processes for challenging and correcting data.
The CIOT and LITRG have responded to the consultation on the future of council tax in Scotland published jointly by the Scottish government and the Convention of Scottish Local Authorities (COSLA).
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 ...