Helen Thornley ATT.jpg
Transparency of land ownership involving trusts
The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in...
ATT calls for clarity on taxation of natural capital
On the 22 January, the ATT wrote to the Financial Secretary to the Treasury (FST) expressing concerns about the delay in...
ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
Most popular reads
Latest briefings
Public Accounts Committee: inquiry into the performance of HMRC in 2022-23
The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:
Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
Cryptoassets decentralised finance consultation
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, co...
Creating innovative change through new legislative pilots
The sandbox piloting approach being explored is defined in the consultation document as ‘a temporary environment where H...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion....
Tax and the Woodland and Peatland Codes: March 2023
It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients i...