ATT Autumn Budget 2024 representations
The ATT made four representations in advance of the Autumn Budget on the following topics:
ATT produces new guide on deceased estates
Over the last three years, the ATT has been part of a working group with HMRC looking at how aspects of the process of e...
Public Accounts Committee inquiry into HMRC customer service
On 22 March, the Public Accounts Committee (PAC) opened an inquiry into HMRC’s customer service.
VAT and voluntary carbon credits
HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl
Transparency of land ownership involving trusts
The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in...
ATT calls for clarity on taxation of natural capital
On the 22 January, the ATT wrote to the Financial Secretary to the Treasury (FST) expressing concerns about the delay in...
ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
Public Accounts Committee: inquiry into the performance of HMRC in 2022-23
The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:
Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
Cryptoassets decentralised finance consultation
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, co...