ATT Autumn Budget 2024 representations
The ATT made four representations in advance of the Autumn Budget on the following topics:
Inheritance Tax and trusts
Inheritance Tax and trusts
Non-domicile changes
The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inherita...
ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
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ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
Rural productivity: CIOT response
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural ...
Trusts and IHT Update
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with tru...
ATT User Guides: Help us to stay up to date
The Association of Taxation Technicians has prepared two ‘How to’ guides to help agents navigate the Trust Registration ...
COVID-19: Inheritance tax process changes
In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pand...
Transposition of the Fifth Money Laundering Directive: update
In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expans...
Trust and inheritance tax matters
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with tru...