LITRG have responded to HMRC’s consultation on the draft regulations for Making Tax Digital for Income Tax published in July. These regulations will eventually replace the regulations from 2021 and 2024. 

The government is taking steps to reform HMRC’s bulk data gathering powers and safeguards. The draft Finance Bill legislation focuses on improvements to the reporting of financial account information and card sales data. The aim of the reforms is to ensure HMRC receive the right data, of the right ...

The government is introducing a requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026. LITRG has commented on the draft legislation, focusing on points of relevance to low-income unrepresented taxpayers who may be ...

The Low Incomes Tax Reform Group have written to the new Exchequer Secretary to the Treasury (XST)

LITRG have submitted comments on draft legislation introducing a new Chapter 11 into Part 2 of ITEPA 2003. The measure would make employment agencies, or in some cases end clients, jointly and severally liable for amounts that should have been accounted for under PAYE where an umbrella company is ...

LITRG have recently responded to two consultations on modernising and improving the administration of council tax in England and Wales, focusing on the disregards related to apprentices and carers.