ATT Welcome: A welcome sigh of relief
Before I retired, most of my clients were companies and charities so, apart from a couple of large religious charitable trusts, the only income tax return I have dealt with in recent years is my ow
Before I retired, most of my clients were companies and charities so, apart from a couple of large religious charitable trusts, the only income tax return I have dealt with in recent years is my ow
This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce
If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.
While we buy our Christmas pudding from Betty’s (a Yorkshire institution) and so no longer follow the Victorian tradition of Stir-up Sunday, like most families the Batty household has its own Chris
In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’
And, if charity starts at home, we should think of the tax charities. Despite calls for simplification, our tax system gets ever more complex.
As non-political educational charities, neither the CIOT nor the ATT comment on the political decision-making process, but our technical teams do make representations in advance of the Budget in an
Speak to most tax advisers or accountants who interact with HMRC on a regular basis and they will be able to provide numerous examples of HMRC standards falling below what could be considered a
As its name suggests, HMRC’s OTM activities typically involve contacting large numbers – sometimes thousands – of taxpayers or agents about the same issue at the same time.