Claire Thackaberry
Call for evidence: Student loans and taxation of graduates
The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan...
Electronic invoicing: a consultation
CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) a...
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It pro...
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Latest briefings
Finance Bill 2023-24 Briefings: Cash basis, evasion and avoidance, information to be contained in returns
Clause 16 and Schedule 10: Calculation of trade profits, etc.
Basis period reform rules for unincorporated businesses: impact on student finances
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
Interaction of basis period reform rules and student finance
Basis period reform will start from the 2024/25 tax year, with 2023/24 being a transitional tax year so that all unincor...
Expanding the cash basis for the self-employed: CIOT, ATT and LITRG responses
The cash basis was introduced in 2013.
New business review of Making Tax Digital
Although it was widely thought that a delay to the launch of Making Tax Digital (MTD) from the planned start date of Apr...
Wales consults on a fairer council tax
The Welsh government are consulting on substantial reforms to council tax in Wales.
Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their acc...