K codes: collection of old debts
LITRG has recently heard about individuals who have had their tax code changed in-year – to a K code – to collect a tax ...
Personal tax
Personal tax
Making Tax Digital for Income Tax Self-Assessment: key points to note
HMRC gave sole traders and landlords an early Christmas present in December 2022.
ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
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New gig economy reporting rules
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...
The Bereavement Benefits (Remedial) Order: an update
© Getty images/iStockphoto LITRG has previously reported on the government’s proposals to extend bereavement benefits t...
UK Property Reporting Service: update
In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service....
Public Accounts Committee inquiry into the COVID-19 Employment Support Schemes
On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namel...
Wales consults on a fairer council tax
The Welsh government are consulting on substantial reforms to council tax in Wales.
Draft FB 2023: capital gains tax and separating married couples
When assets are transferred between married couples (or those in a civil partnership) who are living together as such, t...
Draft FB 2023: low earners anomaly and pensions relief relating to net pay arrangements
The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allow...