The LITRG welcomes this initiative by HMRC to encourage taxpayers to review their offshore affairs and put them back onto a compliant footing where necessary. The “requirement to correct” requires taxpayers to correct their offshore tax affairs without specific prompting from HMRC. In order for thes...
LITRG are concerned that the provisions in clause 91 are drawn far too widely and that they may unintentionally catch unrepresented taxpayers, who have not engaged in the type of tax avoidance that HMRC intend to target. We are strongly opposed to and do not agree with the proposal to reverse the burden of proof, meaning that HMRC will presume the taxpayer has been careless unless they can prove t...
The Business, Energy and Industrial Strategy Committee has launched an inquiry into the future world of work, focussing on the rapidly changing nature of work, and the status and rights of agency workers, the self-employed, and those working in the 'gig economy'. Gaps in information generally available to 'workers' and in provision for protection of their rights, make their lives extremely difficu...
The LITRG has responded to a Department for Education consultation on the introduction of Postgraduate Doctoral Loans. LITRG recommends that employers must be provided with guidance regarding the repayment of these new loans through the Pay As You Earn (PAYE) tax system. Clear guidance should ...
The LITRG welcomes a number of the announcements in the Autumn Statement, including the fact that the Government will be reverting to a single annual fiscal event, as tax change is a major cause of tax complexity. We also give a cautious welcome to the package of measures designed to help low earners. ...
This briefing highlights a number of issues that we have identified with HMRC’s approach to tax credit compliance investigations, particularly those cases where HMRC believe a single claimant is in fact part of a couple and therefore claiming incorrectly. We understand HMRC have a duty to ensure that people receive the right amount of tax credits, and that compliance checks are an important part o...