We welcome the opportunity to respond to the Scottish Finance Committee’s call for evidence on the Revenue Scotland and Tax Powers Bill, which was published in December 2013. ...
The LITRG believe the amendments to legislation proposed in the consultation document will not cure the breach of Convention rights identified in LH Bishop and we have said we believe the regulations should be amended in order to cure the breach. We have also set out what we believe to be the pitfalls in reliance on telephone filing to the exclusion of all other alternatives to online filing and w...
The LITRG welcome the Government’s commitment to dealing with intermediaries in the labour supply chain who facilitate the false self-employment of construction workers and agency ‘temps’. However in our consultation document response we question whether the policy and legislative changes proposed, are going to achieve the stated aim. ...
The LITRG comments on the Finance Bill 2014 draft clauses on transferable tax allowances for married couples and civil partners. ...
The LITRG comments on the proposed changes to the Income Tax (Pay As You Earn)(Amendment) Regulations 2014 as part of the wider consultation on 'Legislative changes relating to Real Time Information'. ...
This report specifically highlights areas in which the tax profession, HMRC, the OTS and others, need to work together to ease the tax repayment system for the low-income and unrepresented taxpayer. We emphasise the need to protect consumers by helping them make informed choices about whether or not to use a tax agent and if so, to whom they should entrust their confidential and personal data....