LITRG has been hugely concerned about the impact that ‘non-standard work’ such as agency work, zero-hours contracts and self-employment has on the low-paid for some time, particularly with regards to their tax, National Insurance (NIC) and tax credit positions. While we appreciate that such matters ...

The LITRG comments on, and offers further exceptions to, the measure that proposes to restrict purchases of zero-rated adapted vehicles to one per eligible person every three years. Our suggestions include ensuring that there is a specific right of appeal for a disabled user applying for a further ...

The LITRG expresses concern about the new sweeping powers given to HMRC to make regulations amending and altering swathes of this primary legislation as it does not seem appropriate that the department administering the law should have such extensive ability to amend it without positive approval ...

The early clauses of the Bill re-impose income tax for the new tax year and specify the rates at which it is to be charged. In this briefing we try to set this in context from the perspective of a household on a low income who may also be subject to the National Minimum Wage and in receipt of ...

The LITRG comments on the Treasury Committee Inquiry into the 2017 Spring Budget and Finance Bill with particular reference to the measures affecting those on low incomes, judged against the principles of tax tax policy set by the Treasury Committee.

LITRG welcomes the opportunity to respond to this Scottish Government consultation on the Universal Credit (Claims and Payments) (Scotland) Regulations 2017. We think that both of these flexibilities are welcome and will be beneficial for claimants, however other organisations are far better placed ...