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Submissions

Published on 23 October 2014

Strengthening the Tax Avoidance Disclosure Regime

We appreciate the Government’s intentions behind widening the net of the DOTAS regime, however in our response to their consultation, we question whether it will be effective in catching the more unscrupulous promoters. At the same time this move is likely to increase the number of less controversial arrangements that are discloseable – including some that low paid workers may be caught up in. In ...

Published on 8 October 2014

Restricting non-residents’ entitlement to the UK personal allowance

Although we can see the rationale for the proposal to remove the connection between nationality and entitlement to the UK personal allowance, LITRG are concerned that the proposals may disadvantage low-income groups, including migrant workers and individuals who have retired overseas. The proposed protections are also likely to place extra administrative burdens on affected individuals, while the ...

Published on 3 October 2014

Technical consultation on draft secondary legislation for the Childcare Payments Bill 2014-15

While the tax-free childcare scheme proposed in the Bill and draft secondary legislation may not seem too complex as a standalone scheme, the LITRG are concerned that interactions with universal credit, tax credits and employer-supported childcare will lead to much complexity. Adequate guidance and better-off calculators will be needed and we are concerned that producing adequate materials will be...

Published on 30 September 2014

Childcare Payments Bill 2014-15

The LITRG welcome the opportunity to provide evidence to the House of Commons Public Bill Committee on the Childcare Payments Bill 2014-15 but are concerned that the proposed Tax-free Child Scheme set out in the Bill and draft secondary legislation will lead to complexity and confusion amongst parents and advising them will be a difficult and expensive task. ...

Published on 22 September 2014

Improving the operation of the Construction Industry Scheme (CIS)

The government has formulated proposals for improving the CIS, including the introduction of mandatory on-line filing for contractors and provision of digital access to pay and tax details for subcontractors. LITRG broadly welcomes this particular proposal on the basis that lost or mislaid CIS statements can be major frustration for subcontractors – causing unnecessary costs and delays around tax ...

Published on 22 September 2014

Retirement reforms and guidance guarantee

The LITRG calls on the Government to ensure that the guidance service is sufficiently robust, with much tighter regulation than currently proposed, and that the individuals providing a face-to-face service are adequately trained. We also call for particular attention to be paid to the tax aspects of pensions. ...

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