The ATT is concerned that a proposed increase in stamp duty for non-UK residents buying residential property in the UK will have an impact beyond its intended target of foreign investors.
The Association of Taxation Technicians (ATT) is advising businesses who have signed up for Making Tax Digital (MTD) but are yet to file their latest VAT return, to act urgently to avoid possible penalties.
The ATT is pleased to launch a new briefing note covering the key tax obligations for small business owners. It also provides a handy refresher for those who have been trading for some time.
We understand that there was a delay in pre-populating Class 2 NICs in 2018/19 Self-Assessment returns, and that returns filed on or before 8 April 2019 may not show Class 2 NICs within the return.
