The Association of Taxation Technicians (ATT) welcomes the Autumn Statement announcement1 that the Government will consult on how to expand Corporation Tax deductions for contributions made by limited companies to grassroots sport. The
The Association of Taxation Technicians (ATT) has warned that proposals to bring forward the due date of payment for capital gains tax (CGT) must not mean that taxpayers lose out on claiming relief for capital losses.
Following consultation with the RTI Customer User group, of which the CIOT is a member, HMRC have issued some guidance on the RTI ‘Irregular Payment Pattern Indicator’. This guidance explains the purpose of the indicator, and when and how it