Submissions

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.  ...

The LITRG welcome the opportunity to comment on the draft Finance Bill clause 2 and Schedule 2. The proposals essentially limit the range of benefits that can be included in a salary sacrifice or flexible benefits arrangement to those related to pensions, cessation of employment, childcare, Cycle to Work and ultra-low emission cars. Whatever the merits of restricting salary sacrifice to a few bene...