Guest blog: Disability and the tax system
Robin Williamson, former Technical Director for the Low Incomes Tax Reform Group (LITRG) and longstanding LITRG volunteer, had a keen interest in how the tax system treats and supports people with disabilities.
Prior to his passing in September 2022, Robin had been working on a book on this subject. Although sadly his work was unfinished, we are grateful to his wife Jane Moore for sharing the completed chapters with us.
The following three completed chapters, reviewed by LITRG technical staff, are being published in the hope that they will be of interest and use to members of the tax profession:
Chapter 5 – Helping someone with their tax
Chapter 7 – Trusts for disabled and vulnerable beneficiaries
A further chapter relating to employees with disabilities was published in Tax Adviser magazine in February 2022.
Note: This publication is intended to be a general guide and cannot be a substitute for full research in relation to individual circumstances, or appropriate professional advice. The material was correct as of February 2022 and will not be reviewed on an ongoing basis.