This is a reminder that the LBTT legislation places an obligation on tenants in a lease that has been subject to an LBTT return to submit a further LBTT return following every third anniversary of the effective date of the lease. As LBTT took
The Association of Taxation Technicians (ATT) is delighted by the news that its Council member and Trustee Yvette Nunn has won the Unsung Hero Award at the Memcom membership excellence awards 2018. This is in recognition of both her outstanding
It may be time for the Government to reconsider the requirement for shareholders to have a minimum stake in a company before they are entitled to favourable rates of tax, says the ATT. This could incentivise more owner managed companies to accept
The Association of Taxation Technicians (ATT) is recommending the inclusion of a safeguard in the design of the extension to 12 years of the period in which HMRC can raise an assessment where unintended offshore non-compliance is discovered.
The Association of Taxation Technicians (ATT) welcomes HMRC’s decision to pause the rollout of Simple Assessment and the real time changes to PAYE tax codes, in the hope that HMRC will use this time to resolve current problems with these projects