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.

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) cautions that the proposed system of Simple Assessment announced in the Autumn Statement1 must live up to its name.

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

The Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT) have said a planned restructuring of HMRC must not adversely impact the service that it gives to the public.

The Association of Taxation Technicians (ATT) has called on HMRC to retain Deeds of Variation in their present form because they are used for many more practical reasons than just to reduce tax. 

The Association of Taxation Technicians (ATT) supports the planned replacement of wear and tear allowance with tax relief on the cost of replacing furnishings, but has some concerns.

AG Response to the publication of the UK’s national risk assessment of money laundering and terrorist financing

The Technical Team wish to highlight to members that HMRC are now paying refunds to customers direct to the debit or credit card that was used to pay the tax bill. This new procedure will override any nomination made on the tax return to pay a