Published on 12 December 2018

In this section we explain what qualifying care is for the purposes of qualifying care relief. On this page we deal with shared lives carers.

Published on 12 December 2018

In this section we explain what qualifying care is for the purposes of qualifying care relief. On this page we deal with foster carers and staying put carers.

small-business-MTD
Published on 12 December 2018
submissions

LITRG has responded to the Office for Tax Simplification’s (OTS) second report on the Business Life Cycle, where we focus on the areas we consider affect small, unrepr

Published on 11 December 2018

Below we set out some of the words and phrases commonly used in connection with pensions and our explanation of what each term means.

Universal Credit (Claims and Payments) (Scotland) Regulations 2017
Published on 11 December 2018
news

From 1 April 2018, certain tenants of non-residential or commercial leases in Scotland must submit a tax return – a lease review return – to Revenue Scotland, to ensur

Published on 5 December 2018
news

The Low Incomes Tax Reform Group (LITRG) welcomes the publication of a major new report by the House of Lords Economic Affairs Committee on HMRC powers and taxpayer sa

tax-calculator
Published on 3 December 2018
news

Calculators are tools that save people time and help them to be self-sufficient. It is important that you find an accurate and up-to-date calculator for your needs.

Published on 27 November 2018

You are a beneficiary if you are either named in a will as someone who will receive assets or cash from the deceased’s estate; or someone who is entitled to receive as

Tax-Free Childcare to present complex array of choices
Published on 27 November 2018
news

There have been some changes in the world of childcare, which mean that what happens with childcare vouchers when you go on maternity leave is not at all clear.

Published on 22 November 2018
news

The Low Incomes Tax Reform Group (LITRG) has welcomed the recommendations of a critical House of Lords Economic Affairs Committee report titled Making Tax Digital for