The Low Incomes Tax Reform Group are pleased to respond to this consultation which sets out the details of the new OECD rules and seeks views on the UK’s proposed implementation of the rules, including the optional/discretionary elements.

The Low Incomes Tax Reform Group (LITRG) is pleased to have the opportunity to make a Budget Representation 2021 in relation to the loan charge.

While LITRG is not a disability organisation, some of the green paper is given over to discussing work and we think the tax and related benefits system is capable of influencing behaviour in this area.

In our 2021 Autumn Budget representation, we repeat our calls for the government to raise the £50,000 threshold for the high income child benefit charge (HICBC) to at least £60,000. We argue that the £50,000 threshold is untenable now it has been overtaken by the higher-rate threshold from 6 April ...

LITRG welcomes the opportunity to make a submission to the Scottish Government’s dialogue on a Minimum Income Guarantee (MIG). Our response focuses on some of the key considerations in relation to the tax and benefits systems and their interactions. We also examine some of the funding options ...

LITRG fully supports HMRC’s efforts to take strong action against the promoters of tax avoidance schemes. From a tax perspective, none of the proposed measures seem particularly controversial to us and we have no further comments to make on the draft legislation, in terms of what is there.