The Association of Taxation Technicians (ATT) has warned that small employers could be disadvantaged by the proposal to grant tax relief to employees on their employer’s contribution to qualifying medical treatment(1).
The Association of Taxation Technicians (ATT) has cautiously welcomed revised HMRC proposals concerning the direct recovery of debt (DRD). Face-to-face meetings will now mean that the taxpayer has a direct channel of communication with a Revenue
The Association of Taxation Technicians (ATT) has warned that the conditions for local sports clubs to qualify for tax reliefs are becoming too complex. Clubs could need to monitor up to 16 different aspects of their operation to make sure they
The Association of Taxation Technicians (ATT) has called for taxpayers to be given a ‘last chance’ to declare offshore income and gains before the introduction of a tough new penalty regime. Giving people a final opportunity to come clean before
The Association of Taxation Technicians (ATT) has voiced concern1 over a proposal by HM Revenue & Customs (HMRC) to relax the timeframe in which a revised PAYE code must be issued to employees. The Association believes the proposal is
Covering a broad range of issues in her address to the Association of Taxation Technicians’ (ATT) AGM on July 8th, President Natalie Miller laid particular emphasis on the increase in student numbers, now standing at 5,529.
The Association of Taxation Taxations (“ATT”) has criticised the Government’s plans to scrap the rule allowing those owning more than one property to choose which property counts as their main residence.
The Association of Taxation Technicians (“ATT”) is warning trustees and their advisers that changes to inheritance tax (IHT) for trusts currently being consulted on by HMRC will, if implemented, be enforced retroactively, from 6 June 2014, the
Clause 54 of the 2014 Finance Bill mandates that the current tax treatment (Capital Gains Tax relief)1 of the final 36 month period of ownership will only be available on disposals after 6 April 2014 if the taxpayer is disabled or in a care home