LITRG has responded to an HMRC consultation document on draft legislation in respect of their review of employee benefits and expenses. These draft regulations continue the work to implement the proposals originally put forward in 2014, which themselves followed a review by the Office of Tax ...
We are pleased that the Tax Collection and Management (Wales) Bill contains provision for the introduction of a Taxpayers’ Charter. The Bill signifies that the Charter should clearly state the standards of behaviour and values that the Welsh Revenue Authority will use when interacting with Welsh ...
LITRG and CIOT have submitted a response to the paper published by the Public Audit Committee of the Scottish Parliament in response to the UK Government’s Scotland Bill 2015. The response emphasises the importance of ensuring independent and impartial data validation. While data reporting and ...
LITRG has submitted a joint response with the Chartered Institute of Taxation to the call for evidence issued by the Devolution (Further Powers) Committee of the Scottish Parliament. The response emphasises the need to take a holistic view of the tax and welfare systems. In particular, the taxpayer ...
LITRG has commented on draft technical guidance on Scottish taxpayer status for the Scottish Rate of Income Tax (SRIT) issued by HMRC. In particular, LITRG notes that the draft guidance should provide guidance on what action taxpayers can take if they disagree with HMRC about their decision ...
LITRG has responded to a Department for Business, Innovation & Skills consultation on the new postgraduate loans focussing on how these loans will be collected through the tax system. LITRG recommends that the loan repayments must be available on HMRC’s Basic Payroll Tools free software for ...