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.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings.

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).