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SDLT: non-UK resident surcharge consultation
Both the ATT and CIOT responded to the HMRC/HMT consultation SDLT: non-UK resident surcharge consultation which closed i...
The Master Customer Journey for New Trustees
In April ATT representatives attended one of the early workshops in HMRC’s latest Master Customer Journey (MCJ) project ...
Employment and Payroll Group update
ATT and CIOT representatives attended the Employment and Payroll Group (EPG) meeting in March.
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Latest briefings
The Taxation of Trusts: a review
Last year, HMRC launched a wide-ranging consultation on the taxation of trusts.
The 2017/18 Self-Assessment Season: how was it for you?
By now, readers engaged in the annual self-assessment cycle have hopefully recovered from the January filing season....
The Inheritance Tax Account forms (IHT100) Project
The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HM...
The Times They Are A-Changin’: Clause 14 (payments on account of CGT)
Although it did not feature in the Budget itself, the government have confirmed that they are proceeding with the plans ...
Agents road test HMRC digital forms
In October, a number of ATT members took part in individual research sessions looking at how agents complete and submit ...
Draft Finance Bill 2018-19: Rent-a-room and non-exclusive residence (Clause 14)
The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.
Draft Finance Bill 2018-19: CGT payment window on residential properties (Clause 6)
The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing...