The 2017/18 Self-Assessment Season: how was it for you?
By now, readers engaged in the annual self-assessment cycle have hopefully recovered from the January filing season....
The Inheritance Tax Account forms (IHT100) Project
The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HM...
The Times They Are A-Changin’: Clause 14 (payments on account of CGT)
Although it did not feature in the Budget itself, the government have confirmed that they are proceeding with the plans ...
Agents road test HMRC digital forms
In October, a number of ATT members took part in individual research sessions looking at how agents complete and submit ...
Draft Finance Bill 2018-19: Rent-a-room and non-exclusive residence (Clause 14)
The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.
Draft Finance Bill 2018-19: CGT payment window on residential properties (Clause 6)
The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing...
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fif...
Off-payroll working in the private sector consultation response
In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all...
Spotlight on...the ATT’s Technical Steering Group
The technical work of the ATT is set and guided by the Technical Steering Group (TSG).
Digital connections
The new Agent Services Account – what does it mean for my firm? As part of their MTD programme, HMRC are developing ne...