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Submissions

Published on 10 November 2014

Universal Credit (Surpluses and self-employed losses) Regulations 2014

The LITRG welcomes the opportunity to respond to the Social Security Advisory Committee's consultation. We are strongly against these regulations being implemented in their current form, not only for their complexity and potential administrative issues but also for the adverse effects on the self-employed. ...

Published on 31 October 2014

Tackling offshore tax evasion: A new criminal offence

In our response, we question whether this is really much of a ‘consultation’ at all. In addition, while the Government’s stated aim is to tackle UK tax evasion, in our view the reality of what is proposed could see unrepresented migrant workers, for example, who reasonably but wrongly assume that any income arising in their home country income is taxable only there, tarred with the brush of ‘crimi...

Published on 23 October 2014

Strengthening the Tax Avoidance Disclosure Regime

We appreciate the Government’s intentions behind widening the net of the DOTAS regime, however in our response to their consultation, we question whether it will be effective in catching the more unscrupulous promoters. At the same time this move is likely to increase the number of less controversial arrangements that are discloseable – including some that low paid workers may be caught up in. In ...

Published on 8 October 2014

Restricting non-residents’ entitlement to the UK personal allowance

Although we can see the rationale for the proposal to remove the connection between nationality and entitlement to the UK personal allowance, LITRG are concerned that the proposals may disadvantage low-income groups, including migrant workers and individuals who have retired overseas. The proposed protections are also likely to place extra administrative burdens on affected individuals, while the ...

Published on 3 October 2014

Technical consultation on draft secondary legislation for the Childcare Payments Bill 2014-15

While the tax-free childcare scheme proposed in the Bill and draft secondary legislation may not seem too complex as a standalone scheme, the LITRG are concerned that interactions with universal credit, tax credits and employer-supported childcare will lead to much complexity. Adequate guidance and better-off calculators will be needed and we are concerned that producing adequate materials will be...

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