We welcome the opportunity to put forward our views on the part of this Government 'good work' consultation concerned with the state enforcement of holiday pay and sick pay, and agree with Matthew Taylor (and subsequently, the Director of Labour Market Enforcement) that there is an enforcement ‘gap’ in respect of holiday pay, particularly for those with 'worker' status, e.g. agency workers. T...
LITRG has raised serious concerns to the government over its plans to extend the time limits for raising an assessment of tax on offshore investments. The proposals would have effect only where the loss of tax has not been brought about deliberately. The existing time limits would be extended to twelve years, irrespective of whether or not reasonable care had been taken. ...
In this, the first of the Government’s ‘good work’ consultation responses, we put forward our views on how to increase the transparency of contractual arrangements for agency workers and how umbrella companies could be brought within the scope of the Employment Agency Standards Inspectorate (EAS)....
This report outlines the challenges that the tax and benefits systems present to care workers – many of whom are already grappling with practices such as non-payment of travel time and zero-hours contracts – and puts forward a number of recommendations for reform....
The consultation deals with six sets of regulations, designed to create a new chamber of the First-tier Tribunal for Scotland – the Social Security Chamber – and make provision for the Upper Tribunal. Much of our response focuses on the draft rules of procedure for the First-tier Tribunal Social Sec...
The LITRG raises concerns about how tax registration checks would fall short of eliminating hidden economy activity as, for example, the proposals will not affect those who operate illegally without a licence or ensure that those who are registered are actually compliant. Furthermore, there is ...