The LITRG has responded to this consultation seeking views on how the new welfare powers in Scotland can be used to improve or change certain parts of the existing benefits system as well as seeking comment on new benefits and potential top-ups of existing benefits. While we are unable to offer ...

We welcome the opportunity to contribute to a discussion into the levels of public confidence and trust in the capability of HMRC to collect tax fairly and effectively. In our response, we highlight that our experiences show that many low-income taxpayers find it hard to trust HMRC. Particularly ...

HMRC are proposing to limit the range of benefits in kind (BIKs) that attract income tax and/or National Insurance contribution (NIC) advantages when provided as part of salary sacrifice arrangements. 

While LITRG supports the overall aim of the new system to save time and money for employers and HMRC alike, we have a number of reservations regarding the effects that the proposed administrative ‘simplifications’ might have on small and micro employers such as care and support employers. 

LITRG has submitted comments to HMRC on two consultations on different approaches to tackling the hidden economy – one on sanctions and the other on conditionality. The fact that both consultations are taking place at an early stage in the development of policy is welcome.

Although the LITRG welcomes the opportunity for people to access pension funds for the purpose of paying for independent advice on retirement planning, we do not consider that the proposed £500 is anywhere near adequate to meet the probable fees of an independent financial adviser or other ...