Since collection of Class 2 by direct debit stopped in July 2015, there have been a number of issues with Class 2 collection through the self-assessment system.
The ATT welcomes proposed changes to the off-payroll rules ahead of their extension to the private sector from April 2020 but insists further work must be done to ensure that businesses are ready.
The ATT is disappointed that small companies will face extra administrative requirements as a result of the extension of the corporate income loss restriction (CILR) rules to carried forward capital losses from April 2020.1
The ATT is disappointed that the Government is pressing ahead with a change which will increase costs for home owners who are struggling to sell their property and have to move out before they can sell.
The new President of the Association of Taxation Technicians (ATT) has announced a new ATT Foundation Level Qualification in Transfer Pricing, as he commits to making ATT’s exam offerings flexible, seamless and dependable in his year in post.
The Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) ascribe a collapse in HMRC’s VAT helpline service levels to the lack of an adequate pilot for the roll-out of Making Tax Digital (MTD) for VAT1
