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 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.

Technical

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.

Technical
1 September 2018

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.

Technical
1 August 2018

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.

Technical
1 August 2018

The ATT and CIOT have submitted comments on draft guidance covering the workplace charging tax exemption for electric and plug-in hybrid vehicles.

Technical

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

Technical
1 July 2018

A joint survey of members has provided valuable insight for the ATT and CIOT responses to the call for evidence on the design of the VAT threshold.