Antonia Stokes
National Insurance replacement credits: HMRC confirm one-year delay
Who might be entitled to replacement National Insurance credits?The issue mainly affects parents and carers who:...
Technical Newsdesk: April 2026
And this new tax year is rather a special one: at long last, we have reached the official start date for Making Tax Digi...
Technical Newsdesk: November 2025
As Senior Manager of the CIOT’s Low Incomes Tax Reform Group (LITRG), it is a privilege to work with a team that constan...
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2025/26 winter fuel payments and pension age winter heating payments: the £35,000 income limit
Please note, for the purposes of this article and ease of reference we use the term winter fuel payment to refer to both...
Simplifying the taxation of offshore interest: HMRC consultation
The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar ...
Voluntary National Insurance contributions for older years and Home Responsibilities Protection: potential for doubling up?
As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up...
Furnished holiday lets: the end of an era
As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property r...
State pension and the annual taxable figure
LITRG is hearing from more and more people who are unsure about their state pension tax obligations.
HMRC Call for Evidence: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards
The call for evidence is on the GOV.UK website: tinyurl.com/2p9km4sz
Help to Save reform
Help to Save is a savings scheme aimed at low-income working people, in recognition of the fact that they are unlikely t...