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.
This month, in our series of articles about the different technical committees, ATT Technical Officers Emma Rawson, Will Silsby and Helen Thornley outline the work of the ATT’s Technical Steering Group (TSG) and its VAT sub-group.
HMRC published the final version of its Notice 700/22 Making Tax Digital for VAT (‘ the Notice ’) on 13 July. The draft version of this notice went through a period of stakeholder review prior to publication and both the CIOT and the ATT, as well as various other stakeholders, provided feedback to HMRC with suggested amendments.
The ATT and CIOT have commented on a draft discussion paper which sets out HMRC’s policy views following a number of recent court decisions concerning whether activities are business or non-business for VAT purposes.
The CIOT, LITRG and ATT have responded to the Treasury Committee’s wide-ranging Inquiry into VAT and its Sub-Committee’s Inquiry into The conduct of tax enquiries and the resolution of tax disputes. In addition to our written responses we have also given oral evidence to the Committees