The ATT is warning landlords who have previously lived in the property they let that, if changes to letting relief proposed last year are included in this year’s Finance Bill, the measures could increase their capital gains tax bill on a sale by
Have you ever wondered exactly what ATT’s technical team get up to? In December 2019, ATT technical officer Helen Thornley was interviewed by Giles Mooney of TaxTV, about the role she shares with fellow ATT technical officers Emma Rawson and Will
The Association of Taxation Technicians (ATT) welcomes the Chancellor’s announcement today of a review of the off-payroll rules. But the ATT continues to call for the introduction of the rules to the private sector to be delayed by 12 months.
Draft regulations have been laid, taking effect from 10 January 2020, to implement the Customer Due Diligence aspects of 5MLD. Early in 2020 HMRC will consult on the technical detail of regulations to implement the TRS aspects.
Leading tax organisations are asking for feedback from tax professionals and businesses about their experience of Making Tax Digital (MTD) for VAT, as well as thoughts on the future of the MTD programme. The CIOT and ATT are keen to gather
The ATT is highlighting to employers that HMRC have issued details of a special arrangement for reporting the Christmas payroll.1 This easement aims to help universal credit claimants where their employer pays them earlier than usual