Technical

Submissions

Statutory Register of Lobbyists - CIOT/ATT/LITRG consultation The CIOT/ATT/LITRG comments on the Cabinet Office's consultation on 'Introducing a Statutory Register of Lobbyists'. 13 April 2012
Mortgage Market Review: Proposed package of reforms - ATT comments The ATT comments, sent to the Financial Services Authority on 29 March 2012, regarding the proposed package of reforms to the Mortgage Market. 30 March 2012
Tax Transparency for Individuals - ATT comments The ATT comments, sent to HMRC on 24 February 2012, on the discussion document 'Modernising the administration of the personal tax system: Tax Transparency for Individuals’ which seeks feedback and ideas for how the administration of the personal tax system could be improved to achieve better understanding and make it easier for taxpayers to deal with. 24 February 2012
FB12 draft clauses - ATT comments The ATT comments, sent to HMRC and HM Treasury, on the Finance Bill 2012 (FB12) draft clauses. All the ATT's FB12 submissions are posted here. 10 February 2012
General Anti-Avoidance Rule - CIOT and ATT comments The CIOT and ATT comments, sent to HMRC on 27 January 2012, regarding the proposals for a General Anti-Avoidance Rule (GAAR) as set out in 'The Aaronson Report'. It represents the combined views of the CIOT and ATT; it has also had input from LITRG. 30 January 2012
Cost Displacement - CIOT/ATT/LITRG comments The CIOT, ATT and LITRG comments, sent to the Treasury Committee on 26 January 2012, regarding 'cost displacement' from the Committee's report on the 'Administration and Effectiveness of HMRC'. 26 January 2012
PAYE Pooling - ATT comments The ATT comments, sent to HMRC on 12 December 2011, regarding their Discussion Document on 'PAYE Pooling'. 12 December 2011
Real Time Information (RTI): P45s (Joiners and Leavers) - ATT comments The ATT comments, sent to HMRC on 24 November 2011, regarding the proposal to stop the requirement for employers to issue a form P45 to leavers, instead offering employers the choice of issuing a P45 or providing certain information on a 'leaver statement'. 24 November 2011
Digital by Default and Moving VAT on-line - ATT comments The ATT comments, sent to HMRC on 31 October 2011, regarding the consulations on 'Digital by Default' and 'VAT - the next steps for moving VAT on-line'. 31 October 2011
Tax Agent Strategy - CIOT/ATT comments and supplementary response The Association and the Chartered Institute of Taxation are pleased to comment on this consultation. 16 September 2011
Working with Tax Agents: Dishonest Conduct - ATT comments The Association is pleased to have the opportunity to comment on this consultation. 15 September 2011
Simplification of Regulatory Penalties - ATT comments The Association is pleased to have the opportunity to comment on this consultation. 14 September 2011
Reform of the taxation of non-domiciled individuals - ATT comments The Association is please to have the opportunity to comment on this consultation. 7 September 2011
Statutory definition of residence - ATT comments The Association is pleased to have the opportunity to comment on this consultation to introduce a full statutory definition of tax residence for individuals. 7 September 2011
Abolition of 36 tax reliefs - ATT comments The Association is pleased to have the opportunity to comment on this consultation. 26 August 2011
Capital allowances for fixtures - ATT comments The Association is please to have the opportunity to comment on this consultation. 26 August 2011
A new incentive for charitable legacies - ATT comments The Association is pleased to have the opportunity to comment on this consultation. 26 August 2011
CAP 1 The Association is pleased to have the opportunity to respond to this draft notice. 29 July 2011
Rebalancing the Northern Ireland Economy: devolving corporation tax - CIOT/ATT comments The Association and the Chartered Institute of Taxation are pleased to comment on this consultation. 1 July 2011
EU Green Paper on the future of VAT The Association is pleased to have the opportunity to comment on this paper published on 1st December 2010. 31 May 2011
Collecting Debts through PAYE: HMRC discussion paper The Association is pleased to have the opportunity to comment on this paper. 12 May 2011
Simplification of Regulatory Penalties The Association is pleased to be able to respond to the discussion paper on Simplication of Regulatory Penalties. 15 March 2011
Business Record Checks The Association is pleased to be able to comment on HRMC's consultation document on Business Record Checks. 11 March 2011
Improving the operation of PAYE: Collecting Real Time Information The Association is pleased to be able to respond to the consultation document on PAYE: Collecting Real Time Information, issed by HMRC. 4 March 2011
Finance Bill 2011 - draft clauses 8 February 2011
Treasury Sub-Committee inquiry into HMRC effectiveness The Association is pleased to be able to contribute to the above inquiry. 17 November 2010
Revenue Recognition The Association welcomes the opportunity to make representation on the Exposure draft on Revenue Recognition. 22 October 2010
Improving the operation of PAYE The Association is pleased to have the opportunity to contribute to this consultation on the working of the PAYE system. 22 September 2010
Seafarers' Earnings The Association is pleased to have the opportunity to comment on the proposals with regard to seafarers' earnings which are to be included in the Finance (No.2) Bill 2010 1 September 2010
Penalties for failure to pay tax The Association is pleased to have the opportunity to comment upon this draft legislation which represents a considerable expansion of the Table in Schedule 56 FA 2009. 1 September 2010
Capital Gains Tax Private Residence Relief: Adult Placement Carers The Association is pleased to have the opportunity to comment on draft legislation which it is proposed be included in the Finance (No.2) Bill 2010. 1 September 2010
Penalties for failure to make returns, etc The Association is pleased to have the opportunity to comment on draft legislation which it is proposed be included in the Finance (No.2) Bill 2010. 25 August 2010
Removing the requirement to annuitise by 75 The Association welcomes the proposals within this consultative document. 25 August 2010
Restriction of pensions tax relief 19 August 2010
Publishing the details of Deliberate Defaulters The Association is pleased to be able to contribute our views in respect of the Process Guidance and the draft letters for issue to defaulters. 25 June 2010
Working with Tax Agents March 10th 2010 The Association welcomes the general approach of HMRC throughout the “Working With Tax Agents” consultation. 17 March 2010
The Associated Companies Rules as they apply to the Small Companies' Rate of Corporation Tax The Association welcomes the proposal to adopt the new test as set out in Appendix B of the Consultation Document. This is a logical extension to the amendments introduced by Finance Act 2008. 27 January 2010