In this, the first of the Government’s ‘good work’ consultation responses, we put forward our views on how to increase the transparency of contractual arrangements for agency workers and how umbrella companies could be brought within the scope of the Employment Agency Standards Inspectorate (EAS). ...
The consultation deals with six sets of regulations, designed to create a new chamber of the First-tier Tribunal for Scotland – the Social Security Chamber – and make provision for the Upper Tribunal. Much of our response focuses on the draft rules of procedure for the First-tier Tribunal Social Sec...
The proposed regulations do not take account of the current ways in which shared lives carers are paid and would involve extensive record keeping and reporting for these schemes – and increased work for HMRC – for the relief to be obtained by carers. It would also mean shared lives schemes would incur increased costs while some carers may incur unexpected tax bills. We recommend that the...
The LITRG raises concerns about how tax registration checks would fall short of eliminating hidden economy activity as, for example, the proposals will not affect those who operate illegally without a licence or ensure that those who are registered are actually compliant. Furthermore, there is ...
LITRG welcomes the fact that the proposed model for late payment sanctions will maintain reasonable excuse provisions, and that late payment penalties will not include the base rate. We emphasise the importance of clear communications to ensure that taxpayers understand the new sanctions – in terms ...
While we are wholly supportive of the childcare help provided by Government through the Tax-Free Childcare (TFC) scheme and other childcare offerings, we do not believe the government is providing enough guidance or support to help people navigate the system in order to choose between the schemes an...