Emma Rawson

Emma Rawson

Emma rawson

Emma is a Technical Officer with the ATT with a focus on business tax and VAT  She spent nine years working in a Big 4 Firm as well as a short time in in a small specialist consultancy firm before joining the ATT in 2017.

Technical

The ATT, CIOT and LITRG continue to have concerns over legislation which introduces a new tax assessment time limit of 12 years in cases involving offshore matters and transfers.

Technical
1 January 2019

Legislation introducing an anti-profit fragmentation rule incorporates a number of improvements on the previous draft legislation and original consultation proposals.

Technical
1 December 2018

HMRC have responded to requests by the ATT and CIOT for more guidance on compliance obligations which apply to all companies (regardless of size) looking to set off carried forward losses from April 2017.

Technica

The ATT, CIOT and LITRG have responded to a call for evidence by the House of Lords Economic Affairs Finance Bill Sub-Committee on HMRC powers and Making Tax Digital

Technical

The ATT, CIOT and LITRG have responded to a consultation on reform of HMRC’s information powers under FA 2008 Schedule 36, in particular the procedures surrounding third party notices.

Technical
1 November 2018

The ATT and CIOT have written to HMRC to ask for more guidance on compliance obligations which apply to all companies (regardless of size) looking to set off carried forward losses from April 2017.

Technical

The ATT, CIOT and LITRG have separately responded to the government’s off-payroll working in the private sector consultation and urged the government to rethink its approach

Technical

The CIOT, ATT and LITRG have responded to consultations on the draft Finance Bill 2018-19 Clauses and Schedules in respect of penalties and interest.