Finance Bill 2021 - Penalties for failure to pay tax - ATT briefing note
27 April, 2021
An Association of Taxation Technicians (ATT) Briefing Note on Clause 113 and Schedule 25 of Finance Bill 2021 - Penalties for failure to pay tax
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Our Tax Qualifications
Our Tax Qualifications
A career in tax offers variety with each budget change, intellectual stimulation and the potential to work overseas. You have the chance to offer advice to clients on an individual or corporate level.
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Students
Students
Whether you are a prospective or current student you will find all the information you need to know about the ATT qualification and how to pass the examinations.
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Employers
Employers
If you are thinking of sponsoring an employee for the ATT qualification, here is what you need to know.
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Members
Members
Join over 9,700 ATT members to enhance your career potential and support your professional development.
As a member of ATT you commit to the highest standards of professional conduct and can demonstrate to your employer and clients that your tax knowledge and skills are kept up to date.
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Professional Standards
Professional Standards
You can find guidance on a range of Professional Standards issues and information on the Taxation Disciplinary Board which is an independent body set up to deal with complaints about members
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Technical
Technical
Find out how the ATT represents your views on technical issues
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Media Centre
Media Centre
Information for journalists
-
Our Tax Qualifications
Our Tax Qualifications
A career in tax offers variety with each budget change, intellectual stimulation and the potential to work overseas. You have the chance to offer advice to clients on an individual or corporate level.
-
Students
Students
Whether you are a prospective or current student you will find all the information you need to know about the ATT qualification and how to pass the examinations.
-
Employers
Employers
If you are thinking of sponsoring an employee for the ATT qualification, here is what you need to know.
-
Members
Members
Join over 9,700 ATT members to enhance your career potential and support your professional development.
As a member of ATT you commit to the highest standards of professional conduct and can demonstrate to your employer and clients that your tax knowledge and skills are kept up to date.
-
Professional Standards
Professional Standards
You can find guidance on a range of Professional Standards issues and information on the Taxation Disciplinary Board which is an independent body set up to deal with complaints about members
-
Technical
Technical
Find out how the ATT represents your views on technical issues
-
Media Centre
Media Centre
Information for journalists