Submissions

The LITRG believe that this Schedule, which introduces the biggest change to the tax system since self-assessment in the 1990s, ought to be expanded to include matters such as the procedure governing the making and withdrawing of elections, appeals, administration, what kinds of electronic communications may or may not be enforced and at what cost to the taxpayer, amongst others. We are frankly su...

The LITRG broadly welcomes the new capital expenditure rules as we consider they will be helpful for low-earners who may struggle to understand the current tax rules when applying the cash basis to new capital purchases. We consider these new rules will add some simplification while not introducing substantial changes that are likely to disadvantage the self-employed who use the accruals basis to ...

LITRG have responded to the Commons Select Committee call for evidence on UK tax policy and in particular on their question ‘How big is the threat to the base for income tax and National Insurance from the changing patterns of working (for example increased levels of multi-jobbing and self-employment and different ways of working, to which the Chancellor referred in his Autumn Statement)?’   ...

LITRG welcomes the opportunity to respond to the green paper on halving the disability employment gap.  ...