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 2...
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 availa...
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. ...
LITRG are pleased to respond to HMRC’s recent basis period reform consultation. ...
LITRG welcomes the opportunity to respond to the call for views published by the Finance and Public Administration Committee of the Scottish Parliament. LITRG submitted its comments as part of the response made by the Chartered Institute of Taxation (CIOT). ...
LITRG welcomes the opportunity to respond to the call for views on the Carer’s Allowance Supplement (Scotland) Bill published by the Social Justice and Social Security Committee of the Scottish Parliament. ...