Disability and the tax system

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