LITRG has responded to a HMRC consultation on proposed changes to the closure rules for tax enquiries. These changes are aimed at closing aspects of enquiries which have been ongoing over a long period of time and where there is tax avoidance or significant amounts of tax at stake or where there are complex issues which could have a wider impact. ...
LITRG has responded to a Revenue Scotland consultation on a draft Charter of Standards and Values. In our response we broadly welcome both the content and the presentation of the draft Charter. We suggest some refinements to the obligations and provide ideas as to how Revenue Scotland might raise awareness of the Charter. ...
LITRG has responded to a consultation on new regulations introduced to deal with the change in the way that Class 2 National Insurance contributions will be collected. ...
Our extensive research in 2014 around umbrella arrangements resulted in a much better understanding of how schemes such as ‘Pay Day by Pay Day’ (PDPD) affect low-income workers. From this perspective, we responded to an HMRC consultation proposing to restrict relief for temporary workers. ...
The LITRG have responded to the draft legislation published as part of the Finance Bill 2015 on the enforcement of deduction from accounts (direct recovery of debt). While we welcome the openness of the consultative process, we do not feel enough has been done to ensure ‘vulnerable’ debtors are safeguarded within the primary legislation. ...
LITRG has responded to four HMRC consultations on draft legislation in respect of employee benefits and expenses. The draft legislation has been published as part of the Finance Bill 2015 following HMRC consultations in 2014 concerning proposals made as a result of the Office of Tax Simplification review of employee benefits and expenses. ...