The Association of Taxation Technicians (ATT) is concerned that the Chancellor’s Budget initiative of a temporary 130 per cent First Year Allowance (FYA) will distract from resolving existing issues with the Annual Investment Allowance (AIA)
The Association of Taxation Technicians (ATT) is highlighting that the introduction of a new small profits rate for corporation tax from 2023 will increase complexity, and that profits falling in the marginal relief band could be subject to
The Association of Taxation Technicians (ATT) welcomes today’s announcement of the extension to the Self-Employment Income Support Scheme (SEISS) to include those who started to trade in tax year 2019/20, but cautions that not all of them will
The Association of Taxation Technicians (ATT) welcomes the announcement in today’s Budget (3 March) that tax exemptions for employer-funded coronavirus antigen tests will be extended to 5 April 2022.1 The ATT would like the Chancellor
The Association of Taxation Technicians (ATT) welcomes today’s announcement of the extension to the temporary VAT cut for hospitality and leisure – but the ATT encourages the Government to help these businesses further by addressing the overly
On 23 February, HMRC shared the following message with us and a number of other professional bodies following concerns expressed by agents about delays in processing VAT registrations.
On 19 February, HMRC made a welcome announcement that taxpayers who have not yet settled their 2019/20 tax bill will not be charged a 5% late payment penalty provided that they they pay their tax or set up a Time to Pay agreement by 23:59
