Chris Campbell
Tackling outdated rates and allowances at the heart of ATT Budget representations
As in previous years, the ATT has taken the opportunity to submit formal Budget representations making suggestions for t...
PAYE settlement agreements: Call for Evidence – CIOT and ATT responses
Both the ATT and CIOT have responded to HMRC’s Call for Evidence on how PAYE Settlement Agreements (PSAs) operate in pra...
CIOT and ATT urge caution over distribution tax reforms
Both bodies question whether HMRC has demonstrated a clear need for some of the more significant reforms, particularly t...
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ATT calls for employment status reform in Budget representation
In recognition of the growing complexity and uncertainty surrounding whether a working arrangement should be treated as ...
Scotland: Pre-Budget scrutiny: the affordability and sustainability of Scotland’s tax and spending plans
Joint CIOT and LITRG responseThe Finance and Public Administration Committee of the Scottish Parliament published a call...
Requiring payment of VAT and PAYE return liabilities by Direct Debit: CIOT, ATT and LITRG responses
The CIOT, ATT and LITRG have responded to HMRC’s consultation on requiring payment of VAT and PAYE liabilities by Direct...
Scotland: Council tax high value property bands (mansion tax)
Joint CIOT and LITRG responseThe Scottish government is proposing to add two additional council tax bands for residentia...
Proposed new reporting requirements for close companies
HMRC’s recent consultation (see tinyurl.com/2vc9czpy) sought views on introducing new requirements to rep...
HMRC announce phased implementation of mandatory payrolling of benefits in kind
Payrolling benefits in kind has several advantages, including enabling employers to collect any tax due in real time via...
Modernising and standardising company tax returns
The CIOT and ATT have responded to HMRC's consultation on