Published on 6 June 2023
Expanding the cash basis for the self-employed
LITRG have responded to HMRC’S consultation on expanding the cash basis for eligible unincorporated businesses. ...
Submissions
Published on 17 May 2023
Finance Bill briefing: Clause 332: Right to repayment of income tax to be inalienable
We broadly welcome that clause 332 introduces a new provision, effective 15 March 2023, which renders void assignments of income tax repayments. This means that taxpayers will no longer be able to assign their rights to an income tax repayment to a third-party repayment agent – including those who h...
Published on 6 April 2023
Finance Bill briefing: Clause 25: Relief relating to net pay arrangements
We broadly welcome that clause 25 introduces ‘top-up payments’ for low earners contributing to net pay pension schemes who currently miss out on a government pension savings incentive. However, we are very concerned about anticipated low take-up of the payments by the population and about how these ...
Published on 13 March 2023
Education Committee inquiry: Support for childcare and the early years
LITRG responded to the Education Committee’s inquiry into support for childcare and the early years. LITRG’s submission focuses on the interactions between the various childcare schemes and the provision of guidance and information about childcare support. ...
Published on 8 March 2023
Calculating holiday entitlement for part-year and irregular hours workers
LITRG have responded to a BEIS consultation on proposals to pro-rata holiday entitlement for part-year and irregular hours workers based on the annual hours they work. ...
Published on 11 December 2019
Simpler annual benefit statements for workplace pensions
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 decumul...