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Take a look at the CIOT and ATT websites
Take a look at the CIOT and ATT websites The websites of the CIOT (www.tax.org.uk) and ATT (
Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their acc...
Online sales tax
Although no decision has been made on whether an online sales tax will be introduced, should the proposal be taken forwa...
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Round up of engagement on Making Tax Digital
A round up of recent activity and engagement with HMRC There was a time when you could not turn to Technical Newsdesk w...
R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
House of Lords committee reports on basis period reform and uncertain tax treatments requirements
A House of Lords report has again criticised the government’s approach to consultation on significant changes to the tax...
Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, emplo...
Basis period reform: CIOT, LITRG and ATT responses
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms...
Simplifying the VAT land exemption
The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption....
Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...