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LITRG outlines the ‘look through’ rules for universal credit claimants trading via a limited company.

The monthly round up of COVID-19 measures affecting indirect tax.

In our September edition, our article ‘Brexit: indirect tax post transition period’ (tinyurl.com/yyc363zd) highlighted newly published post-transition government policy and HMRC guidance fo

The government launched its Winter Economy Plan on 24 September (tinyurl.com/y4j9cjjm), and section 3.2 sets out several COVID

Replacing the Coronavirus Job Retention Scheme, the Job Support Scheme is designed to help businesses affected by coronavirus and the restrictions this imposes, supporting the wage costs of

From 1 April 2022, the plastic packaging tax will apply to plastic packaging manufactured in or imported into the UK containing less than 30% recycled plastic.

LITRG outlines its response to a recent call for evidence on government debt management. 

Since 1 September 2020, individuals turning 18 have been able to access the first of 6.3 million Child Trust Fund accounts.

We have highlighted below some indirect tax COVID reminders and updates for October. 

The Office of Tax Simplification has launched a wide-ranging review of capital gains tax and the views and experiences of members would be very welcome.