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...
While LITRG do not generally comment on rates or levels of taxation or of welfare benefits, and we do not make any representations here about whether it is right in principle to limit support provided by the tax credits and universal credit systems in the way indicated, we do think that if the ratio...
In this report, we consider and use a range of complementary and supporting evidence, including face-to-face, telephone and online research, to comment on whether government digital services such as GOV.UK, GOV.UK Verify and HMRC’s digital tax accounts and their supporting material meet the needs of...
The LITRG has responded to six consultations focusing on specific groups or specific elements of HMRC’s Making Tax Digital (MTD) reforms. We have responded to the following consultations: Bringing business tax into the digital age; Simplifying tax for unincorporated businesses; Simplified cash basis for unincorporated property businesses; Voluntary pay as you go; Tax administration; and Transformi...