The Chartered Institute of Taxation and the LITRG have jointly responded to the local Government and Communities Committee call for evidence on the Council Tax (Substitution of Proportion) (Scotland) Order 2016. We note that the proposals to reform Council Tax aim to make the system ‘fairer’, but th...
Several district Councils in Devon recently consulted on changes to their Council Tax Reduction Schemes. One of the proposed changes is to introduce a Minimum Income Floor (MIF) for the self-employed in order to align with universal credit. This means that self-employed people will be expected to ea...
LITRG welcomes the opportunity to respond to the Department of Health's consultation on unpaid carers. The consultation document explains that the government thinks a new strategy is needed for carers – one which reflects their lives now, the health and financial concerns they have, and gives them t...
This Government consultation sought to expand upon its idea to introduce, by April 2018, a ‘Help to Save’ scheme for eligible claimants of working tax credit or universal credit. The scheme will allow those eligible to save up to £50 a month and receive a 50% Government bonus on top of the amount th...
The LITRG’s response (endorsed by Tax Help for Older People) to the consultation on partial surrenders of life policies highlights the need for both simplicity and fairness in calculating the amount of gain to be brought into charge, with insurers making sure to inform policyholders of the new tax rules. While we believe the best option (the 100% allowance) achieves both of these we advocate cauti...
Commenting on the Office of Tax Simplification’s (OTS) plans for its future strategy, LITRG sees that Office’s role as facilitating better public understanding of tax and more informed public debate. We also urge the early involvement of the OTS in policy making within HMRC and the Treasury. ...