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Submissions

Illustration of a man, loudspeaker and penalty notice
Published on 21 February 2022

ISA Compliance and Penalties

LITRG has responded to HMRC’s call for evidence on Individual Savings Accounts: Compliance and Penalties. ...

Illustration of people standing on top of piles of coins
Published on 10 January 2022

Discovery assessments: Finance Bill briefing

Following the October 2021 Budget, the Finance (No. 2) Bill was published. LITRG has provided written evidence on the measure which changes when HMRC can issue a ‘discovery assessment’ (a way of collecting unpaid tax). ...

submission
Published on 10 December 2021

Finance Bill representation: Normal minimum pension age

The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an unauthorised payment tax charge. It is currently set at age 55 and this legislation will increase it to 57 with effect from 6 April 2028. There are exceptions for those who have a...

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