In our response we highlight that we do not think that the supply of housing to the original target group is reduced by Airbnb type arrangements and are therefore not convinced that any changes to rent a room relief are needed, under the banner of making it more targeted to support longer-term ...

In our response, we welcome the simplification introduced by allowing for an enduring PAYE Settlement Agreement (PSA) but stress that adequate guidance needs to be given to ensure that employers understand variation process and in particular what to do if the items initially covered in the enduring ...

We welcome this opportunity to comment on the Welsh Revenue Authority’s (WRA) draft Charter which will be used from April 2018 when the first Welsh devolved taxes (Land Transaction Tax and Landfill Disposals Tax) come into effect. We consider that the Charter presents a good opportunity to embed ...

LITRG is concerned that the current timeframe does not allow for proper development and testing of the software that will be required to make Making Tax Digital for VAT (MTDfV) work, particularly that which will enable businesses to continue to use spreadsheets as their primary tool for ...

We welcome this opportunity to provide further evidence to the Work and Pensions Committee on universal credit with a specific focus on how self-employed claimants will be treated. We remain concerned about the current structure of universal credit for the self-employed and if major changes ...

The LITRG believe that this consultation lacks sufficient detail about how the net annual income threshold will work in practice against a monthly-assessed benefit. We also believe that the definition of ‘earned’ income for the threshold, how self-employed claimants subject to the Minimum Income ...