The Association of Taxation Technicians (ATT) has voiced concern1 over a proposal by HM Revenue & Customs (HMRC) to relax the timeframe in which a revised PAYE code must be issued to employees. The Association believes the proposal is
Covering a broad range of issues in her address to the Association of Taxation Technicians’ (ATT) AGM on July 8th, President Natalie Miller laid particular emphasis on the increase in student numbers, now standing at 5,529.
The Association of Taxation Taxations (“ATT”) has criticised the Government’s plans to scrap the rule allowing those owning more than one property to choose which property counts as their main residence.
The Association of Taxation Technicians (“ATT”) is warning trustees and their advisers that changes to inheritance tax (IHT) for trusts currently being consulted on by HMRC will, if implemented, be enforced retroactively, from 6 June 2014, the