The CIOT, ATT and LITRG have submitted a paper to the Welsh Revenue Authority (WRA) on attributes of good guidance in order to aid the development of tax guidance and digital systems. We are pleased to continue contributing to the process of establishing a responsive and competent devolved taxes administration, with a minimum of bureaucracy and a fair balance between the powers of tax collect...
The LITRG welcomes the opportunity to follow-up to our participation in a Roundtable Discussion by responding to the Scottish Government’s discussion paper on income tax, which has helped open up debate on the use of Scotland’s income tax powers. ...
The LITRG welcomes the opportunity to provide supplementary evidence to update the Finance Bill Sub-Committee regarding HMRC's 'Making Tax Digital for Business' programme, and in particular its potential effect on low income taxpayers, which in this context will primarily be self-employed individuals. ...
The LITRG submitted two papers as part of the Making Tax Digital reforms affecting businesses consultation – one regarding the Income Tax (Digital Requirements) Regulations and the other on Making Tax Digital for VAT: legislation overview. ...
The LITRG was pleased to provide comments to the Work and Pensions committee inquiry into pensions freedom. Our comments relate solely to taxation and, in particular, issues that might affect those on low incomes. ...
In this report, we summarise the main shortcomings of the current universal credit system in respect of the self-employed and propose what we believe to be a workable alternative. Our report does not seek to start from the beginning, instead we set out our own diagnosis of what is wrong with the cur...