Latest updates

Updated 23 April 2014

CTF Bulletin 74

New HMRC bulletin providing information on the budget announcement on CTF subscription limits 2014/15; new CTF amendment regulations; annual information returns; and ‘Where’s my child’s CTF?’

In Child Trust Fund » Guidance » What does the law mean? » HMRC leaflets and guidance

Updated 9 April 2014

Tax credit overpayments

New version of COP 26 now available.

In Tax Credits » Guidance » What does the law mean? » Codes of practice

Updated 9 April 2014

Tax Credits: Current leaflets

Our tax credits leaflets section has been updated to include copies of the latest HMRC leaflets.

In Tax Credits » Guidance » What does the law mean? » Tax Credits leaflets » Current leaflets

Updated 9 April 2014

Tax Credits: Current Forms, notices and checklists

Our tax credits forms, notices and checklists section has been updated to include copies of the latest (April 2014) HMRC publications.

In Tax Credits » Guidance » How do tax credits work? » Forms, notices and checklists » Current forms, notices and checklists

Updated 2 April 2014

Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

New regulations that provide for compulsory review before appeal of HMRC decisions in relation to tax credits, child benefit and guardian’s allowance.

In Tax Credits » Legislation and case law » Statutory instruments » Original » Alphabetical

Updated 2 April 2014

Tax Credits (Late Appeals) Order 2014

New regulations that restore the ability of HMRC to accept late tax credit appeals, in exceptional circumstances, for up to 12 months following the normal 30-day time limit.

In Tax Credits » Legislation and case law » Statutory instruments » Original » Chronological

Updated 2 April 2014

Tax Credits up-rating 2014/2015

New regulations that provide for increases in the disabled and severely disabled elements of child tax credit; the maximum rates of the disability element and severe disability element of working tax credit; and the first income threshold for those entitled to child tax credit only.

In Tax Credits » Legislation and case law » Statutory instruments » Up-rating and amending

Updated 31 March 2014

Guardian’s Allowance Up-rating 2014/2015

New regulations that increase the weekly rate of guardian’s allowance from £15.90 to £16.35.

In Child Benefit » legislation and case law » Statutory instruments » Uprating and amending

Updated 27 March 2014

New tax credit upper tribunal summary

An LITRG summary of CTC/1487/2013 is now available.

In Tax Credits » Legislation and case law » Case law » Upper Tribunal decisions » Upper Tribunal decisions (chronological)

Updated 14 March 2014

Child Trust Funds (Amendment) Regulations 2014

New regulations issued that increase the annual subscription limits for CTF accounts, modifiy the rules concerning which institutions can be approved to offer CTFs, and update certain definitions set out in CTF legislation to take into account other legislative developments.

In Child Trust Fund » Legislation and case law » Statutory instruments

Updated 11 March 2014

National Minimum Wage (Variation of Financial Penalty) Regulations 2014

New statutory instrument increases financial penalty for employers failing to comply with minimum wage from 50 per cent to 100 per cent of total underpayment, with maximum penalty increasing from £5,000 to £20,000.

In National Minimum Wage » Legislation and case law » Statutory instruments » Original

Updated 11 March 2014

National Minimum Wage (Amendment) Regulations 2014

New statutory instrument amends the National Minimum Wage Regulations 1999 so that a worker does not qualify for the national minimum wage for work done as part of a traineeship in England.

In National Minimum Wage » Legislation and case law » Statutory instruments » Amending

Updated 10 March 2014

Low Pay commission 2014 report

The Low Pay Commission has published an executive summary of its 2014 report and recommends increasing the adult rate of NMW by 3.0 per cent, from £6.31 to £6.50 an hour. The Government is expected to publish the full 2014 report of the Low Pay Commission during the next few weeks.

In National Minimum Wage » Policy » Reports » Low Pay Commission reports

Updated 13 February 2014

Transition to universal credit

Our ‘Pathfinder & national roll-out information’ page has been updated to include information on the roll-out of universal credit to Harrogate, Bath and Shotton.

In Tax Credits » Transition to universal credit » Stopping tax credits » Pathfinder information

Updated 7 February 2014

New tax credit upper tribunal judgment

CTC/1487/2013 - Includes consideration of whether a married couple can be regarded as separated in circumstances likely to become permanent where they remain living in the same home - [2013] UKUT 631 (AAC)

In Tax Credits » Legislation and case law » Case law » Upper Tribunal decisions » Upper Tribunal decisions (by topic)

Updated 23 January 2014

Transition to universal credit: Research and reports

DWP publishes new universal credit statistics for the pathfinder areas for the period April 2013 to 31 October 2013

In Tax Credits » Transition to universal credit » Resources » Research and reports

Updated 23 January 2014

Tax Credits handbook 2013/2014

Update: the majority of the text from LITRG’s Tax Credits handbook is incorporated into revenuebenefits and has now been updated for the 2013/14 tax year.

In Tax Credits » Resources » Books to buy » Tax Credits handbook updates

Updated 23 January 2014

Transition to universal credit: Self-employment

Update: We’ve updated our pdf guide to self-employment and Universal Credit.

In Tax Credits » Transition to universal credit » Overview of universal credit » Self-employment

Updated 16 January 2014

Government submits National Minimum Wage evidence to Low Pay Commission

Business Secretary has also asked the Commission to carry out an assessment of the economic conditions that will allow for faster increases in NMW rates without an adverse effect on jobs.

In National Minimum Wage » Guidance » How much is the National Minimum Wage?

Updated 15 January 2014

Employers who don’t pay National Minimum Wage to be fined up to £20,000

Business Secretary Vince Cable says that, as well as introducing higher penalties, Department for Business, Innovation & Skills has made it easier to ‘name and shame’ employers who fail to pay minimum wage, and is working with HMRC to investigate non-compliance and facilitate prosecutions in most serious of cases.

In National Minimum Wage » Guidance » How does National Minimum Wage work? » Making a complaint / being paid below National Minimum Wage