LITRG has responded to a consultation on new regulations introduced to deal with the change in the way that Class 2 National Insurance contributions will be collected. ...
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 safeguarded within the primary legislation. ...
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 review of employee benefits and expenses. ...
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 will arise, particularly when the Scottish Rate of Income Tax comes into force in April 2016. LITRG c...