As noted in our formal briefing on Clause 332, we welcome the new provision it introduces, which renders void assignments of income tax repayments. We think the scope of the legislation could be usefully extended so that it also applies to assignments of capital gains tax repayments. In addition, ...

LITRG has responded to HMRC’s discussion document on simplifying and modernising HMRC’s Income Tax services through the tax administration framework.

LITRG have responded to HMRC’S consultation on expanding the cash basis for eligible unincorporated businesses.

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 ...

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 ...

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.