Following the October 2021 Budget, the Finance (No. 2) Bill was published. LITRG has provided written evidence on the measure which changes when HMRC can issue a ‘discovery assessment’ (a way of collecting unpaid tax).

We support the aim of this consultation in trying to achieve greater consistency in, and simplification of, individuals’ pension benefits statements but highlight that pensions planning cannot be undertaken without understanding the tax implications both during accumulation of savings and at ...

LITRG has submitted comments in response to a call for evidence issued by the Social Security Committee of the Scottish Parliament, which is examining the take-up of benefits and how this can be improved. Although we do not have empirical data to support our comments, based on queries to our ...

While the LITRG agree that providing additional support for parents by way of statutory neonatal leave and pay is positive, it has not been made clear in this consultation what the treatment of this income will be for both income tax and benefits purposes. If neonatal leave is to be taxable, then ...

The LITRG has responded to this consultation with some points for BEIS to consider, in terms of how the payment of compensation for cancelled shifts will work for national minimum wage (NMW), tax and benefit purposes. 

We focus our comments on how Statutory Sick Pay (SSP) should be reformed to better support people with disabilities and long-term health conditions. To achieve this aim, overall, we say that the government need to think holistically about how they can create supportive working environments – ...