We welcome the opportunity to respond to the call for evidence on the taxation of employee expenses. There have been major changes in the labour market in recent years, and these days, the low-paid are less and less likely to have their employment expenses paid or reimbursed by their employers. We explain to HM Treasury that any tax relief on their unreimbursed expenses is therefore ver...
The LITRG welcomes the opportunity to comment further on penalties reform and urge HMRC to communicate the changes to late filing penalties clearly to taxpayers, whichever model is chosen. We do strongly recommend that application of new penalties to Making Tax Digital (MTD) is deferred for up to th...
We welcome the opportunity to comment on the proposed net earnings threshold that will give Universal Credit claimants access to free school meals and uniform grants in Northern Ireland. Passported benefits, particularly free school meals, are very important to the those who receive them and have an...
LITRG has been hugely concerned about the impact that ‘non-standard work’ such as agency work, zero-hours contracts and self-employment has on the low-paid for some time, particularly with regards to their tax, National Insurance (NIC) and tax credit positions. While we appreciate that such matters ...
The early clauses of the Bill re-impose income tax for the new tax year and specify the rates at which it is to be charged. In this briefing we try to set this in context from the perspective of a household on a low income who may also be subject to the National Minimum Wage and in receipt of tax credits and means-tested benefits, and we illustrate the complexity that can result from setting rates...
The LITRG expresses concern about the new sweeping powers given to HMRC to make regulations amending and altering swathes of this primary legislation as it does not seem appropriate that the department administering the law should have such extensive ability to amend it without positive approval from Parliament. We are also worried about the total abolition of the 90% rule due to variations in exc...