Scotland update – the Scottish rate of income tax: draft technical guidance on Scottish taxpayer status
The Scottish Rate of Income Tax: draft technical guidance on Scottish taxpayer status HMRC published their fir...
Employment Tax
Employment Tax
What am ‘I’? An intermediary?
HMRC is consulting on IR35 reform and intermediaries travel and subsistence claims.
Strengthening the self-employment test for working tax credit
At Autumn Statement 2014, it was announced that the government would be looking to strengthen the eligibility ...
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Automatic enrolment to pensions: LITRG considers the government announcements on worker information
Background The government consulted last autumn on automatic enrolment to pensio
Draft Scotland Bill 2015 clauses
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdo...
Disabled people and their carers
An update on the tax rules In recent years there has been a substantial growth in th