Submissions

We welcome the opportunity to respond to the call for evidence on the taxation of employee expenses. There have been major changes in the labour market in recent years, and these days, the low-paid are less and less likely to have their employment expenses paid or reimbursed by their employers. We explain to HM Treasury that any tax relief on their unreimbursed expenses is therefore ver...

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 vehicle based upon a change in their condition, should HMRC refuse to allow the relief. We also sugge...

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 from Parliament. We are also worried about the total abolition of the 90% rule due to variations in exc...