The NAO-University of Birmingham Tax Centre will bring together both practical and academic expertise using economic, financial and legal evidence, from the UK and internationally, on issues such as behavioural economics insights into tax administration; assessing the tax gap; the impact of making tax digital; tax evasion and avoidance; customer service; and transformation of the tax system. At the launch event, held at the National Audit Office in London, co-founder Professor Kimberley Scharf spoke about the NAO’s and University of Birmingham’s previous work on Gift Aid and reliefs on donations . The collaboration showed how the Centre will be able to bring together the NAO’s experience in helping Parliament hold government to account and improve public services, and the University of Birmingham’s academic approach and innovation. The NAO-University of Birmingham Tax Centre will make previous and new research accessible on tax; as well as encouraging debate, the exchange of knowledge and stimulating ideas through workshops, conferences, and national and global networks. It will provide an opportunity for government bodies, academics and tax practitioners to discuss needs and practical challenges in a manner illustrated by a recent NAO blog-post .
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Next steps in Welsh tax devolution confirmed 30 January 2018
The first Welsh taxes for almost 800 years are ready to be switched on, with land transaction tax and landfill disposals tax replacing stamp duty land tax and landfill tax from 1 April 2018. Income tax will become devolved from April 2019.
Following an assessment of the Joint Exchequer Committee (Officials) on 10 January, the Welsh Government, Welsh Revenue Authority and HMRC confirmed that they are ready for the transition to the new devolved taxes.
The UK Government legislated for stamp duty land tax and landfill tax devolution in the Wales Act 2014 and in the Wales Act 2017 legislated to give the Welsh Government powers over Welsh rates of income tax from April 2019.
Welsh rate of income tax From April 2019, the National Assembly for Wales will be able to vary the rates of income tax payable by Welsh taxpayers. Responsibility for many aspects of income tax will remain with the UK government, and the tax will continue to be collected by HMRC for Welsh taxpayers. From April 2019, the UK government will reduce each of the 3 rates of income tax – basic, higher and additional rate – paid by Welsh taxpayers by 10p. The National Assembly for Wales will then decide the 3 Welsh rates of income tax, which will be added to the reduced UK rates. The combination of reduced UK rates plus the Welsh rates will determine the overall rate of income tax paid by Welsh taxpayers.
If the National Assembly sets each of the Welsh rates of income tax at 10p, this will mean the rates of income tax paid by Welsh taxpayers will continue to be the same as that paid by English and Northern Irish taxpayers.
The National Assembly may decide to set different rates to reflect Wales’ unique social and economic circumstances.
Further information can be found in the Welsh rates of income tax FAQs .
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Private Members Bill to receive a second reading to extend the right to shared parental leave 2 March 2018
The Private Members Bill seeks to extend the right to receive shared parental leave to the self-employed including freelance workers and workers in the GIG economy received its first reading on 21 February 2018.
The second reading is scheduled to be delivered on 11 May 2018 and was introduced by the Tracy Brabin, MP for Batley and Spen who hails this is being a bill that delivers ‘no additional cost to the tax payer’.
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