We have responded to HMRC’s consultation on ‘Tougher consequences for the promoters of tax avoidance’, focussing on their proposals to expedite the disqualification of directors of companies involved in tax avoidance.

LITRG responds to HM Treasury’s Help to Save Reform consultation.

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 ...