Edition 1st
Published August 2022
Length 180pp est.
Suitable for Accountants, Tax advisers, Disability advisers
Price 70
ISBN 9781912386680

Disability and the tax system


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  • Introduction anti-discrimination law and practice
  • Dealing with HMRC
  • Engaging a carer tax implications
    • Introduction
    • Independent living
    • Status of carers (employed / self-employed)
    • Care and support employers (PAYE, digital filing, auto-enrolment, other obligations)
  • Helping someone with their tax
    • Introduction
    • Professional advisers
    • Powers of attorney
    • Intermediaries and "trusted helpers"
  • Tax reliefs
    • Overview
    • Blind person's allowance
    • Tax reliefs for disabled workers and their employers
  • Trusts for disabled and vulnerable beneficiaries
    • Introduction
    • Definitions
    • Tax treatment of qualifying trusts
    • Interaction with social security benefits
    • Applying for favoured status
  • Carers of adults and children
    • Paid and unpaid carers tax and NIC
    • Shared lives relief
    • Foster carers
    • Vulnerable adults
    • Respite carers (incl. rent-a-room relief)
  • Buying and selling goods and services
    • VAT reliefs overview
    • Definitions
    • Zero-rated goods and services
    • Claiming the reliefs
  • Council tax
  • Claiming benefits tax and NIC aspects
    • Tax credits
    • Universal credit
  • A-Z of other state benefits for disabled people and carers
  • Further information