The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an unauthorised payment tax charge. However, there are exceptions for those who have a protected pension age or who take their pension due to serious ill-health.

LITRG has responded to the Office of Tax Simplification’s call for evidence into making tax easier through smarter use of third party data.

In the next step along the ‘Making Tax Digital’ path, HMRC are considering what Making Tax Digital for Corporation Tax should look like in their consultation document published in November 2020

Further to its inquiry into the Finance Bill 2021, the House of Lords Finance Bill Sub-Committee held a short follow-up inquiry into the loan charge to gather further evidence to assess progress on tackling issues with the loan charge, particularly since the publication of the review by ...

In our 2021 Budget representation, we repeat our calls for the government to raise the £50,000 threshold for the high income child benefit charge (HICBC) to at least £60,000. We argue that the £50,000 threshold is no longer tenable once it is set to be overtaken by the higher-rate threshold from 6 ...