If you are self-employed, you might need to make journeys or stay away from home in the course of running your business. This article looks at some common scenarios where it might not always be clear what travel and accommodation costs qualify as a business expense, to help you decide what to claim ...
The government recently announced that there will be a fresh review of the loan charge. If you are affected by the loan charge and are thinking about your immediate options in light of this review, you may find the following information helpful.
More people are using online platforms to sell goods to make some money. There are different tax rules depending on whether you are trading, making some casual income, or just selling off unwanted personal items. But what if you are doing a mixture of activities? This article explains what type of ...
The Delegated Powers and Law Reform Committee of the Scottish Parliament are examining how framework bills affect parliamentary scrutiny and stakeholders engaging with the parliament on legislation. They are also looking into the use of Henry VIII powers. The CIOT, LITRG and ATT have submitted a ...
The Low Incomes Tax Reform Group (LITRG) has expressed concern in response to today’s Budget announcement that the income threshold for having to join Making Tax Digital for Income Tax1 is to be lowered from £30,000 to £20,000. We do not yet know the timeline for this change. This is to ...
The Low Incomes Tax Reform Group (LITRG) has responded to today’s Budget announcement1 that from April 2026 recruitment agencies, or end clients where there is no agency, will be responsible for accounting for PAYE tax and NIC on payments made to workers that are supplied by umbrella ...