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.

LITRG has responded to the Office of Tax Simplification’s call for evidence for its review into Capital Gains Tax (CGT).

LITRG and CIOT submitted a joint response to this Welsh Government consultation, which looked at how legislative changes should be made to Welsh devolved taxes in certain circumstances. Essentially, the consultation concerned legislative amendments in relation to avoidance, evasion, international ...