Will Silsby

Will Silsby

Will is one of ATT’s three Technical Officers. His main areas of interest include Owner Managed Businesses and management of taxes.

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

CIOT, LITRG and ATT all responded to the consultation on proposals to extend the existing security deposit legislation and the discussion document exploring ways to tackle abuse of the insolvency regime to avoid or evade tax liabilities, including through the use of phoenixism, noting the interconnection between the two proposals

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

CIOT, LITRG and ATT have all criticised the government’s proposal in its consultation document to introduce legislation to implement a new tax assessment time limit of 12 years in cases involving offshore matters: the case for such a large and broadly applied increase in the time limit has not been made.

Technical

Although relevant annual receipts not exceeding £1,000 may be non-taxable and the allowance may replace a deduction for actual expenses, record-keeping obligations remain.

Technical

The CIOT, ATT and LITRG have responded to the HMRC consultation on Making Tax Digital: interest harmonisation and sanctions for late payment.

Technical
1 February 2018

Growing and developing complications for EIS, SEIS and VCTs.