LITRG highlighted the risks and complexity facing Scottish claimants of welfare benefits, with a particular focus on universal credit. These arise in part because, although universal credit is reserved to the UK Parliament, there are interactions with income tax, which is partially devolved to ...

The Money and Pensions Service (aka the single financial guidance body) is bringing together the Money Advice Service, Pension Wise and The Pensions Advisory Service. They are asking stakeholders to feed in their hopes and aspirations for the new body and to help shape its ...

This is the first time we have responded to one of their annual consultations, but this year, we thought there were some areas of questioning that we could usefully comment on, including the minimum wage post 2020 and on enforcement and compliance issues. In our response to the LPC’s questions ...

CIOT and LITRG have submitted a joint response to the consultation. This is informed by a survey that CIOT created, and which was aimed at members of CIOT, the Association of Taxation Technicians (ATT) and the Institute of Chartered Accountants of Scotland (ICAS), who are based in Scotland and have ...

In the consultation document it is confirmed that planned extension of the off-payroll working rules to the private sector from April 2020 will not apply to small businesses in the private sector that engage with off-payroll workers. In our response we welcome this, however go on to say that is not ...

LITRG highlight the problem that some claimants seem to think that the Bereavement Support Payment (BSP) is reckonable as income for tax credits. If people are incorrectly declaring it as income, then this could be reducing their tax credits award unnecessarily, at a time when every penny counts. ...