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 ...
The proposed regulations do not take account of the current ways in which shared lives carers are paid and would involve extensive record keeping and reporting for these schemes – and increased work for HMRC – for the relief to be obtained by carers. It would also mean shared lives schemes would incur increased costs while some carers may incur unexpected tax bills. We recommend that the...
LITRG welcomes the fact that the proposed model for late payment sanctions will maintain reasonable excuse provisions, and that late payment penalties will not include the base rate. We emphasise the importance of clear communications to ensure that taxpayers understand the new sanctions – in terms ...
The Chartered Institute of Taxation's (CIOT) Fellowship thesis by Kelly Sizer on the problems facing those on low-incomes when trying to navigate savings tax issues and their interactions with means-tested benefits. Kelly specifically focuses on pensions (including auto-enrolment), Lifetime ISAs and...