We have recently published new guidance for childminders to help with understanding tax changes that apply to them if they must use Making Tax Digital for Income Tax. 

Our free publication ‘Self-employment: A LITRG guide’ has recently been updated and is now available to download. It is aimed at those who are self-employed or in a partnership. It will also be very helpful to voluntary sector advisers and other non-tax specialists who advise low-income ...

HMRC have been helping affected taxpayers find information about their overlap relief position which they need to finalise their 2023/24 tax return under the new basis period reform rules. The online G-form which can be completed to ask for this help is closing and will not be available from 1 June ...

LITRG has responded to the Treasury Committee’s call for evidence on the student loan regime. Our response focuses on the question of how does the student loan system interact with the taxation system, including marginal rates.

The CIOT and LITRG have responded to the Welsh Government consultation on Appropriate mechanisms for making changes to the Welsh Tax Acts. 

From April 2024 sole traders and partners in partnerships are being taxed on a tax year basis even if they prepare their accounts over a different period. This change is known as basis period reform (BPR).If you were affected by BPR this article explains why you may want to revisit your 2023/24 tax ...