News

The Association of Taxation Technicians (ATT) has welcomed yesterday’s Autumn Statement announcement concerning Employers’ National Insurance Contributions (NICs) in respect of apprentices. The new measure abolishes an employer’s obligation to

The Association of Taxation Technicians (ATT) has welcomed the announcement in today’s Autumn Statement that the Inheritance Tax (IHT) exemption extended to emergency services personnel will now also include humanitarian aid workers who die

The Association of Taxation Technicians (ATT) has welcomed HMRC’s decision not to introduce a single settlement nil rate band for trusts created on or after 6 April 2014.

The Association of Taxation Technicians (ATT) have responded to today’s announcement, in the Autumn Statement, of the introduction of a new statutory exemption for trivial benefits that cost less than £50 and also the separate announcement that

The Association of Taxation Technicians (ATT) questions whether both the Autumn Statement restrictions on the tax reliefs on the incorporation of a business are really necessary.

The Association of Taxation Technicians (ATT) has warned that small employers could be disadvantaged by the proposal to grant tax relief to employees on their employer’s contribution to qualifying medical treatment(1).

The Association of Taxation Technicians (ATT) has cautiously welcomed revised HMRC proposals concerning the direct recovery of debt (DRD). Face-to-face meetings will now mean that the taxpayer has a direct channel of communication with a Revenue

HMRC have published the latest version of the Trust and Estates Newsletter. Topics include, helplines, Finance Act 2014, Heritage property and amendments to the trust and estates manuals.

HMRC have provided a briefing note on Professional Subcriptions and Job related expenses.

The Association of Taxation Technicians (ATT) has warned that the conditions for local sports clubs to qualify for tax reliefs are becoming too complex. Clubs could need to monitor up to 16 different aspects of their operation to make sure they