Can family members claim state pension ‘babysitting’ credits?
COVID-19 has caused significant disruption to how children have been and are being cared for due to the closure of schoo...
Personal tax
Personal tax
The economics of universal credit
LITRG reflects on its response to the House of Lords Economic Affairs Committee call for evidence on universal credit....
Tax credits claimants: understanding the implications of claiming universal credit
LITRG warns that tax credits claimants might see their existing claim stopped if they claim universal credit....
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Welsh Revenue Authority guidance for Land Transaction Tax
Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers the land ...
COVID-19: Help-to-Save scheme: an opportunity for clients who need to claim universal credit
The Help to Save account pays a tax-free bonus on the second and fourth anniversaries of the date the account was opened...
Spring Budget 2020: Reduction in the lifetime limit for entrepreneurs’ relief and a surprise change of name
A reduction in the entrepreneurs’ relief lifetime limit from £10 million to £1 million was announced at Spring Budget 20...
COVID-19: Guidance for low-income taxpayers
LITRG has produced web-based guidance for people affected by the coronavirus pandemic.
Wales consults on behavioural tax changes and the future of Welsh law
The CIOT and LITRG have sent in comments on two recent Welsh consultations, on behavioural responses to income tax varia...
Cryptoassets: HMRC Roundtable Discussion Group
Representatives from the CIOT and ATT attended a meeting of HMRC’s Cryptoasset Roundtable in February....
LITRG Budget representations
LITRG submitted a Budget representation building on LITRG’s ongoing work on how pensions tax relief might be equalised f...