The CIOT website states that the Low Incomes Tax Reform Group (LITRG) has welcomed Budget changes relating to the assignment to third parties of income tax repayments. Such assignments are to be rendered void with effect from Budget day (15 March 2023).
The LITRG had warned of the dangers involved in a press release in November 2021.
https://www.tax.org.uk/press-release-assignments-announcement-closes-window-of-opportunity
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson, the author has explored the whole spectrum of protections available to individual taxpayers.
