The Association of Taxation Technicians (ATT) is urging HMRC to amend proposals for a new penalty regime for late payment of tax in order to avoid unfair outcomes for taxpayers. Unless the plan is amended, it would mean that taxpayers who had
The Association of Taxation Technicians (ATT) is calling for the proposed extension of ‘off-payroll' working rules to the private sector to be dropped or, failing that, deferred. The new rules have proved controversial in the public sector, and
Following discussions between CIOT and HMRC over the last few months, HMRC have made some changes to their guidance in the Company Taxation Manual on the Targeted Anti-Avoidance Rule (TAAR) contained in s396B ITTOIA 2005.