The LITRG believes that the government must continue to allow the use of cash as a choice and make sure that cash does not become a more expensive alternative to using digital payments as this will impact low-income households and more vulnerable groups in society, possibly causing further ...

LITRG welcomes the opportunity to respond to this consultation on employment status and, in particular, is pleased that the consultation considers employment rights and tax issues together. The fact that there are 64 questions in this consultation, speaks to the enormity and complexity of the ...

We welcome the opportunity to put forward our views on the part of this Government 'good work' consultation concerned with the state enforcement of holiday pay and sick pay, and agree with Matthew Taylor (and subsequently, the Director of Labour Market Enforcement) that there is an enforcement ...

LITRG has raised serious concerns to the government over its plans to extend the time limits for raising an assessment of tax on offshore investments. The proposals would have effect only where the loss of tax has not been brought about deliberately. The existing time limits would be extended to ...

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 ...

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 ...