ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
Basis period reform will start from the 2024/25 tax year, with 2023/24 being a transitional tax year so that all unincor...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, co...
Help to Save is a savings scheme aimed at low-income working people, in recognition of the fact that they are unlikely t...