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Pension Transfers consultation
The Financial Conduct Authority (FCA) are consulting on Advising on Pension Transfers.
Savings income issues, including bank accounts paying ‘rewards’
The mis-named ‘personal savings allowance’ (in reality, a 0% rate of tax) can cause confusion for taxpayers....
HMRC Payments Strategy
Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for...
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Latest briefings
Notice of Appeal: live online service
In June, the Ministry of Justice (MoJ) launched its online service for filing a Notice of Appeal for tax cases....
Making Tax Digital: Sanctions for late submission and late payment
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...
Trivial commutation for small pensions
With the introduction of pensions flexibility in April 2015, it might have been hoped that ‘trivial commutation’ and ‘sm...
Financial guidance and advice
The Low Incomes Tax Reform Group (LITRG) is keeping a watch on developments in public financial guidance....
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...