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Qualifying care relief: LITRG comments on draft regulations which would change the rules
Draft regulations issued Following our recent update in the February issue, HMRC have now published draft amending regu...
Qualifying Care Relief: personal tax
Qualifying care relief may be claimed by shared lives carers and foster carers to reduce the administrative burden of co...
Pensions freedom
Following the changes to legislation that took effect from 6 April 2015, allowing greater choice over how an individual ...
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HMRC complaints
After the publication of the Adjudicator’s report this summer showing that the percentag
Administrative Justice Working Group: Scotland
Background to group This forum, organised by the Scottish government, is for networking with interested parties and for...
Update on the marriage allowance
Following our article in July 2016’s Tax Adviser, we have had many contacts from
Partnership taxation
The UK government is concerned that partnerships are being used in increasingly more complex business structures that en...
Help for vulnerable taxpayers
It is two years since HMRC closed its enquiry centres, removing the means for taxpayers to receive face-to-face assistan...
Marriage allowance
The marriage allowance should allow spouses or civil partners to allocate 10% of their personal allowance to their spous...
A LITRG guide for the armed forces
Armed forces personnel can find their tax position difficult to navigate due to several reasons: the complex system of a...