The ATT invites comments on whether or not to introduce a rule requiring companies which do not use a sterling currency for accounting purposes to compute their chargeable gains and allowable losses in a currency other than sterling and if so,
The ATT invites comments on the consultation that proposes reform of two anti-avoidance provisions: i) the attribution of gains to members of non-resident closely controlled companies and ii) transfer of assets abroad.
HMRC have provided a further informal update on PAYE related matters for sharing. The update covers PDV application, Regulation 67CA, VAT, QROPS, update on Employee Benefit Trusts, Patent Box and CFC legislation, Compliance checks, how to confirm
In recent years agents and businesses have experienced difficulties obtaining from HMRC historic information about submitted VAT returns. All this is changing due to ATT working with HMRC through the Joint VAT Consultative Committee (JVCC).
HMRC have provided a further informal update on PAYE related matters for sharing. The update covers Regional Employer National Insurance Contributions (NICs) Holiday for New Businesses, what to do if you mislay documents, and a review update of