Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowa...
Management of taxes
Management of taxes
Basis period reform: CIOT, LITRG and ATT responses
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis peri...
Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to...
Most popular reads
Latest briefings
The tax administration framework: Supporting a 21st century tax system: CIOT, ATT and LITRG responses
CIOT, LITRG and ATT have responded to HMRC’s Call for Evidence, which was seeking views on how the tax adminis...
Offshore tax compliance and international tax debt: CIOT and LITRG responses
The CIOT and LITRG have recently responded to two related HMRC discussion documents in which HMRC asked for vi...
Clamping down on promoters of tax avoidance – a consultation: CIOT and LITRG responses
The consultation (see tinyurl.com/484a9ett) was seeking views on further proposals to tackle promoters of tax ...
Self-Employment Income Support Scheme webinar
The ATT and CIOT held another of their popular webinars on the Self-Employment Income Support Scheme on 19 Apr...
Office of Tax Simplification: Third Party Data Reporting Review
The CIOT, ATT and LITRG recently met the Office of Tax Simplification (OTS) to discuss their call for evidence...
Evaluation of HMRC’s implementation of powers, obligations and safeguards introduced since 2012
A look at HMRC’s report evaluating the implementation of powers, obligations and safeguards introduced since 2...
Follower notices and penalties consultation: CIOT response
The Chartered Institute of Taxation has responded to HMRC’s recent consultation, which was seeking comments on...