In response to representations by LITRG, the government announced in the Autumn Budget that bereaved people would be able to benefit from the transferable marriage allowance after the death of their spouse or civil partner, for a tax year in which that partner was alive. This article examines the Finance Bill 2017-18 clause to enact this measure.
The Adjudicator’s 23rd annual report for 2015-16 was published on 12 July. It covers a period in which the Adjudicator, Helen Megarry, has observed that all three departments for which she is responsible – HMRC, the Valuation Office Agency and the Insolvency Service – have improved their complaints handling, ‘demonstrating their willingness to learn from complaints’.
HMRC launched its post-implementation review of RTI in April and approached stakeholders for their input on a number of points, including what HMRC had done well, what it could have done better and the actions that still need to be taken. The ATT and LITRG provided detailed responses, both of which are summarised below.