The Association of Taxation Technicians (ATT) has highlighted the difficulties businesses face in getting certainty regarding their VAT obligations. Businesses want to know they are treating things correctly so as to avoid a potentially painful
The Association of Taxation Technicians (ATT) and The Chartered Institute of Taxation (CIOT) would be concerned at any move to reduce the £85,000 VAT threshold without additional help for businesses to smooth their transition to becoming VAT
The Association of Taxation Technicians (ATT) is warning owners of second homes and buy-to-let landlords that for property sales from April 2020 they will have a much shorter period to pay any Capital Gains Tax (CGT) which arises.
This is a reminder that the LBTT legislation places an obligation on tenants in a lease that has been subject to an LBTT return to submit a further LBTT return following every third anniversary of the effective date of the lease. As LBTT took