Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed....
Personal tax
Personal tax
Bereavement benefits remedial order
LITRG reviews proposals to extend bereavement benefits to surviving partners with children after the death of a partner ...
Reporting rules for digital platforms: HMRC consultation
The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement th...
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Latest briefings
Budget representation: Exchequer implications for the UK of remote working abroad
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the...
Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, emplo...
Trust Registration Service Update
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 September 202...
Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...
Capital gains tax on UK property: 30 day property reporting service: an update
HMRC have issued a Frequently Asked Questions (and answers) document for users of the UK capital gains tax property repo...
Deeds or letters of assignment: tax refund companies
LITRG are increasingly hearing from people who have used a tax refund company in the past, for example to get a payment ...
Helping people to avoid pension pitfalls
LITRG’s online postbag contains numerous examples of people making costly mistakes when drawing on their pension savings...