We believe that low-paid and vulnerable employees should be protected through effective state enforcement, but at this time we recommend that the Gangmasters Licensing and Abuse Authority’s powers be extended to take on the role of enforcing holiday pay and umbrella companies, rather than the ...

The LITRG has responded to the Financial Conduct Authority’s (FCA) proposed guidance for firms on the fair treatment of vulnerable customers and points out the guidance should be clear that lack of knowledge or capability when it comes to dealing with tax and welfare benefits is a key driver of ...

Although an independent review of the loan charge is currently underway, you may still need to complete an ‘additional information’ form for HMRC by 11.59pm on 30 September 2019 (i.e. before 1 October 2019). We know that completing the additional information reporting form may be causing some ...

It has been confirmed that Sir Amyas Morse, the former head of the National Audit Office (NAO), will lead an independent review of the loan charge. A call for evidence has been issued – here we tell you what the loan charge review means and how to have your say.

LITRG's main concern regarding the off-payroll legislation was that business-to-consumer arrangements should be placed outside of the scope of the new rules. It appears that such a carve out has been drafted, which we welcome, although we are not clear why the exemption is framed as it is. We ...

LITRG has responded to the government’s publication of the draft legislation for changes to capital gains tax (CGT) private residence relief (PRR) from April 2020, including the reduction of the final period exemption from 18 to 9 months. Our submission focusses on the impact of the final period ...