The LITRG have responded to the draft legislation published as part of the Finance Bill 2015 on the enforcement of deduction from accounts (direct recovery of debt). While we welcome the openness of the consultative process, we do not feel enough has been done to ensure ‘vulnerable’ debtors are ...

LITRG has responded to four HMRC consultations on draft legislation in respect of employee benefits and expenses. The draft legislation has been published as part of the Finance Bill 2015 following HMRC consultations in 2014 concerning proposals made as a result of the Office of Tax Simplification ...

LITRG has responded to an HMRC consultation on a Technical Note and draft legislation in respect of the Scottish Rate of Income Tax. LITRG notes that while this Technical Note, together with a previous one issued in May 2012, appears to have dealt with all current issues, inevitably further issues ...

LITRG has responded to a Scottish Government consultation on draft subordinate legislation in respect of the Revenue Scotland and Tax Powers Act 2014. LITRG agrees with the approach adopted by the Scottish Government in many areas, such as the duty to keep and preserve records.

The LITRG respond to the Office of Tax Simplification’s Employment Status Review, highlighting the problems facing low-income workers when it comes to defining their employment status. We recommend that the law and guidance be reviewed to help avoid confusion and to clarify the interaction between ...

Whilst the LITRG are encouraged that HMRC are consulting on the guidance at an early stage, we do have concerns that having a ‘one size fits all’ guide is not the correct approach and thought should be given to those with additional needs and how they can be adequately addressed.