Emma Rawson

Emma Rawson

Autumn Statement focus on personal tax – Personal tax

ATT Technical Officer

Technical
1 February 2018

HMRC have published their final guidance on the new penalties for enablers of tax avoidance and the ATT and CIOT have produced some accompanying Frequently Asked Questions for members.

Technical
1 February 2018

The VAT requirements become clearer as draft regulations and guidance are published, but do the numbers stack up?

Technical
1 January 2018

The CIOT and ATT have met with the Office of Tax Simplification (OTS) to discuss the potential impact of replacing capital allowances with a deduction for accounting depreciation

Technical
1 December 2017

The CIOT and ATT have each written to HMRC to express their concerns over the guidance published on the distributions on company winding up (or phoenixing) Targeted Anti-Avoidance Rule (TAAR) introduced by Finance Act 2016.

Technical
1 November 2017

The Office of Tax Simplification (OTS) has published a call for evidence regarding whether using accounts depreciation to provide relief for capital expenditure instead of capital allowances would simplify the preparation of corporation tax and income tax computations

Technical
1 November 2017

The CIOT and ATT agree with the OTS that the time is right to address whether disincorporation relief is achieving its purpose and to investigate what, if anything, can be done to make it more useful and more effective if it continues.

Technical
1 September 2017

HMRC have published their long awaited guidance on the distributions on company winding up (or phoenixing) Targeted Anti-Avoidance Rule (TAAR) introduced by Finance Act 2016.

Technical
1 September 2017

The Office of Tax Simplification (OTS) has published a focus paper calling for views on whether disincorporation relief (which is due to expire on 31 March 2018) is achieving its purpose.