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Complete set of consolidated tax credits legislation available on revenuebenefits is a relatively new (it was launched in July 2011) website, put together by the Low Incomes Tax Reform Group and rightsnet, and is designed to provide advisers with access to the latest information on the range of HMRC 'products', including tax credits, child benefit and guardian’s allowance and the national minimum wage.

The latest news for those working in this area is that the site now contains a complete set of up-to-date (consolidated) tax credits legislation.

Since 2002, when tax credits were introduced, there have been a large number of amendments to the legislation in this area. For advisers who need to understand the legislation as it applies today, the task of applying numerous pieces of amending legislation to the original versions is very time consuming and makes reliable interpretations extremely difficult. That is why the consolidated legislation (primary and secondary) – helpfully provided by Tolley Tax Intelligence and LexisNexis – is so useful. It will be updated quarterly or as new regulations are made.

George Crozier
CIOT External Relations Manager
Wednesday 8 February 2012
(with thanks to James Stevens of LITRG, whose blog post this largely paraphrases)


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