The LITRG welcome the opportunity to comment on the draft Finance Bill clause 2 and Schedule 2. The proposals essentially limit the range of benefits that can be included in a salary sacrifice or flexible benefits arrangement to those related to pensions, cessation of employment, ...

While this measure introduces a fair and coherent solution to a legislative problem that has caused gross unfairness to some taxpayers, we have some serious concerns over the draft legislation itself and practicability of its application. We recommend the draft clause be amended to include the ...

The LITRG welcomes the opportunity to continue to comment upon the development of the provision of public financial guidance and are pleased many of our earlier suggestions on establishing a single co-ordinating body have been adopted. We are concerned, however, that the word ‘tax’ does not appear ...

This draft Finance Bill clause and schedule proposes restricting the availability of zero-rating for the purchase of an adapted motor vehicle for eligible disabled users to one every three years. While the LITRG understand that this is designed to counter abuse of the current law, we believe that ...

LITRG welcomes the fact that employees, already in a vulnerable position due to losing their job, will continue not to have an NIC liability on their termination payment. We continue to have a concern that employers may reduce termination packages to compensate for the additional cost of paying ...

LITRG has submitted comments to HMRC on draft clauses 7, 8 and 9 of Finance Bill 2017 in relation to termination payments and deductions for employee liabilities.