Claire Thackaberry

Claire Thackaberry

Autumn Statement focus on personal tax – Personal tax

Technical Officer, LITRG

SELF EMPLOYMENT

Sharron West and Claire Thackaberry consider the traps open to self employed workers who have made losses, and how to maximise loss relief

TECHNICAL

With elections to the Welsh Parliament taking place in May, the CIOT and LITRG have offered observations on the Senedd’s fifth term.

Technical
1 August 2019

The Low Incomes Tax Reform Group (LITRG) has recently published a detailed guide to help self-employed individuals and voluntary sector advisers who help the low-income self-employed.

Technical

As you will be aware Welsh income tax is being partially devolved from the 2019 /20 tax year onwards. This will be the third tax to be devolved (following Land Transaction Tax and Landfill Tax in April 2018) and will be collected and administrated by HMRC and not the Welsh Revenue Authority. HMRC have recently published factsheets on the Welsh rates of income tax which are on the CIOT website .

Technical
1 April 2019

Changes to tax relief for residential landlords will affect student loan repayments whatever rate of tax is paid.