LITRG has produced a Finance Bill 2025-26 briefing on the proposed introduction of a new loan charge settlement opportunity.

LITRG has produced a Finance Bill 2025-26 briefing on the proposed removal of tax relief for unreimbursed homeworking expenses.

LITRG have responded to DWP’s recent informal general review of universal credit. LITRG’s main focus concerning universal credit is where there are interactions with tax rules and the tax system and in looking at the treatment and impacts of income in the universal credit system, in particular ...

Clause 10 extends the freeze of the personal allowance and basic rate income tax band for a further three years until 2030/31. Our briefing raises concerns about the impact of the freeze on people with low incomes, who face a real reduction in their net disposable income.

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 ...