The ATT has urged small businesses to take part in a seven-minute Treasury survey on the design of the VAT threshold, as set out in today’s call for evidence by the Government. The ATT hopes it will make the Treasury aware that the negative
In its response to HMRC’s consultation proposals on penalties for late payment of tax, the Association of Taxation Technicians (ATT) has suggested a simpler and more understandable alternative to the HMRC proposal of a new 2.5 per cent tax-geared
The Association of Taxation Technicians (ATT) welcomes HMRC’s proposed simplification for PAYE Settlement Agreements (PSAs). PSAs simplify the taxation of some benefits-in-kind for employers, and allow employees to receive those benefits free of
Land and Buildings Transaction Tax (LBTT), the Scottish equivalent of Stamp Duty Land Tax (SDLT), has applied to purchases of residential and commercial property and leases of non-residential property in Scotland since 1 April 2015.