Scotland update: tax coding issues for Scottish taxpayers; Carer’s Allowance Supplement
Tax coding issues for Scottish taxpayers We have come across an issue in relation to PAYE tax codes for Scottish taxpay...
General Features
General Features
SDLT residential rates: HMRC’s view on gardens sold separately and other areas of uncertainty
The CIOT and the Stamp Taxes Practitioners Group have been working with HMRC to clarify certain aspects of the definitio...
Cash and digital payments in the new economy
LITRG considers that tax education would be the most useful tool over the long term to improve social and ethical morali...
Most popular reads
Latest briefings
Charity Tax Commission call for evidence: Review of Charitable Tax Reliefs
The Charity Tax Commission was established in October 2017 to undertake a full review of the impact of the tax system on...
Government responds to Treasury Committee concerns on childcare
In March 2018, the Treasury Committee published their report on Childcare.
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...
The Trust Registration Service: where are we now?
Those involved in the first round of trust registrations for 2016-17 will be aware that there were a number of what migh...
Spotlight on the Working Together technical sub-committee
In his article in the February 2017 edition of Tax Adviser, Jon Stride explaine
Spotlight on… the CIOT’s Indirect Taxes technical sub-committee
With Brexit-related issues headlining our news and ‘a’ or ‘the’ Customs Union now a household name, as well as VAT pione...
Welsh Revenue Authority’s Charter
Although the first taxes to be devolved from April 2018 are not taxes within LITRG’s sphere of interest (Land Transactio...