Kelly Sizer
Consultation on sanctions for late submission and late payment
HMRC’s consultation document Making Tax Digital – sanctions for late submission and late payment was published on 17 Mar...
The evolution of LITRG
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
Notice of appeal: online trials
Many government services are moving online, and the Ministry of Justice (MoJ) is looking at moving the filing of notices...
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Pensions: Reduction in money purchase annual allowance
The pension flexibilities introduced in April 2015 gave savers the ability to access defined contribution pensions as be...
Single finance guidance body
For the unrepresented individual, understanding and dealing with financial matters can be a minefield....
LITRG response to FCA draft guidance on the Lifetime ISA
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultati...
Draft FB 2017 Cl 43 Sch 14: VAT zero-rating of adapted motor vehicles
Ten years ago, LITRG published a report entitled ‘VAT and disabled people – the case for remo
Draft FB 2017 Cl 11 Sch 3: Foreign pensions
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
Draft FB 2017 Cl 6: Pensions advice
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
All Party Parliamentary Group on Responsible Tax
In assessing the issues under inquiry, it is necessary to look both backwards (learning from the past), and forwards (an...