LITRG have responded to HMRC’S consultation on expanding the cash basis for eligible unincorporated businesses.

Although they are self-employed, Construction Industry Scheme (CIS) workers often have an amount deducted from their payments before they receive them. This is to cover their tax and National Insurance contributions (NIC). For many CIS workers the amount deducted will be too high, and they will be ...

Today, there are more gig workers than ever - with many now doing gig work as their primary source of income rather than a means of supplementing other income. Managing your tax position can be difficult at the best of times but we know that workers in the gig economy can find it extra ...

We have recently been made aware of some cases involving people who have used a tax agent/refund company to claim tax refunds on their behalf, typically through the Self Assessment tax return process. HMRC have now asked the individuals to repay the refunds they received. Most of these claims ...

We broadly welcome that clause 332 introduces a new provision, effective 15 March 2023, which renders void assignments of income tax repayments. This means that taxpayers will no longer be able to assign their rights to an income tax repayment to a third-party repayment agent – including those who ...

HM Revenue & Customs (HMRC) are sending letters to businesses that might have misused their till systems, and as a result not paid the correct amount of tax. This is an opportunity for these businesses to get their tax affairs in order. We explain more about the letters and what to do if you ...