In its response to HMRC’s consultation proposals on penalties for late payment of tax, the Association of Taxation Technicians (ATT) has suggested a simpler and more understandable alternative to the HMRC proposal of a new 2.5 per cent tax-geared
The Association of Taxation Technicians (ATT) welcomes HMRC’s proposed simplification for PAYE Settlement Agreements (PSAs). PSAs simplify the taxation of some benefits-in-kind for employers, and allow employees to receive those benefits free of
Land and Buildings Transaction Tax (LBTT), the Scottish equivalent of Stamp Duty Land Tax (SDLT), has applied to purchases of residential and commercial property and leases of non-residential property in Scotland since 1 April 2015.
With the deadline of 5 March 2018 fast approaching, many members will be busy completing registrations with the Trust Registration Service (TRS). HMRC are expecting that around 170,000 trusts will need to register with the TRS by this date.