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ATT Budget representations
The ATT has made representations to the government ahead of the Budget regarding proposed changes to private residence r...
Making Tax Digital survey results
We recently closed our Making Tax Digital survey and have set out below some of the findings.
Making Tax Digital for VAT updates
MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly ...
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Latest briefings
Employment Allowance reform: information requirements
As reported in October’s technical newsdesk, the government have said that they will res
Partial exemption and the capital goods scheme: call for evidence response
HMRC released a call for evidence on 18 July to explore ways to improve the operation of
Employment Allowance Eligibility Reforms
The CIOT and ATT have raised concerns with the information requirements for employers claiming the employment allowance ...
Off-payroll working rules from April 2020: draft Finance Bill
In their responses, the CIOT and ATT commented on:
Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Bu...
Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
Off payroll working in the private sector: consultation responses
As reported in May’s edition of Tax Adviser, HMRC launched a consultation earlie