Our extensive research in 2014 around umbrella arrangements resulted in a much better understanding of how schemes such as ‘Pay Day by Pay Day’ (PDPD) affect low-income workers. From this perspective, we responded to an HMRC consultation proposing to restrict relief for temporary workers.

The LITRG have responded to the draft legislation published as part of the Finance Bill 2015 on the enforcement of deduction from accounts (direct recovery of debt). While we welcome the openness of the consultative process, we do not feel enough has been done to ensure ‘vulnerable’ debtors are ...

LITRG has responded to four HMRC consultations on draft legislation in respect of employee benefits and expenses. The draft legislation has been published as part of the Finance Bill 2015 following HMRC consultations in 2014 concerning proposals made as a result of the Office of Tax Simplification ...

LITRG has responded to a consultation about a proposed new format for the Explanatory Notes that are issued with each new Act of Parliament, including those affecting taxation and state benefits.

LITRG has responded to an HMRC consultation on a Technical Note and draft legislation in respect of the Scottish Rate of Income Tax. LITRG notes that while this Technical Note, together with a previous one issued in May 2012, appears to have dealt with all current issues, inevitably further issues ...

LITRG has responded to a Scottish Government consultation on draft subordinate legislation in respect of the Revenue Scotland and Tax Powers Act 2014. LITRG agrees with the approach adopted by the Scottish Government in many areas, such as the duty to keep and preserve records.