Search

Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out how they might affect those on low to modest incomes.

We round up the activities of HMRC’s employment taxes forums, which are attended by CIOT volunteers, in the previous quarter: (i) Employment and Payroll Group, (ii) Collection of Student Loans Cons

From April 2019, the UK government will reduce each of the three rates of income tax – basic, higher and additional rate – paid by Welsh taxpayers by 10p.

The government are giving people more choice on how their health and wellbeing needs are met.

Personal Tax Account (PTA)

A previous article in June 2018’s Technical Newsdesk mentioned the issues arising with hypothetical codes – those cod

The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing of residential property after 6 April 2020.

The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.

Implementation date

As the government recognises, implementing the very significant changes proposed for CGT by April 2019 will be challenging for taxpayers and for HMRC.

Policy approach

The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier to growth for firms seeking additional external investment where the

In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all questioned the ‘success’ or otherwise of the public sector changes, before g