Paper filing is now available for agents needing to register trusts by 5 January 2018 who have tried to obtain a new Agent Services Account but do not have a sufficient digital footprint within HMRC.
Schedule 16 of Finance (No.2) Act 2017 introduced new penalties for enablers of defeated tax arrangements (the ‘penalties for enablers’ rules) with effect from 16 November 2017.
The Association of Taxation Technicians (ATT) is concerned that new measures introduced in the Draft Scottish Budget for 2018-19 could introduce further complexity to already challenging income tax computations for Scottish taxpayers.
The Association of Taxation Technicians (ATT) is calling for more to be done to help businesses prepare for the introduction of Making Tax Digital (MTD).
We are pleased to report that, following representations from the ATT, CIOT and a number of other professional bodies, HMRC have acknowledged feedback received about the Trust Registration Service (TRS) and the pressure placed on agents during
