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Spotlight on...the ATT’s Technical Steering Group
The technical work of the ATT is set and guided by the Technical Steering Group (TSG).
Tax Abuse and Insolvency: HMRC Discussion Document and Extension of the existing security deposit legislation to include CT and CIS deductions
In March, HMRC published a consultation document on proposals to extend the existing security deposit legislation to cor...
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...
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Extension of Offshore Time Limits
At the Autumn Budget 2017, the government announced that the assessment time limit for cases of mistakes or non-delibera...
Trading and Property Allowances: Record-keeping obligations
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017) were her...
Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmoni...
Risk to capital requirement for venture capital schemes: changes in Finance Bill 2017-18
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments to qualify...
New £1,000 trading and property allowances (TAPAs)
November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing simplicity ...
Making Tax Digital
As noted above, the Finance (No 2) Bill 2017 has just been published and, as expected, contains a number of provisions i...
Making Tax Digital: Sanctions for late submission and late payment
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...