House of Lords inquiry into draft Finance Bill 2023-24

The ATT has submitted written evidence to the House of Lords Economic Affairs Finance Bill Sub-Committee inquiry into draft Finance Bill 2023-24.

Our evidence covers three areas:

• Dealing with promoters of tax avoidance
• R&D reforms: a potential merged scheme and additional relief for R&D intensive SMEs
• Additional HMRC data requirements.

ATT Technical Officer Emma Rawson also gave oral evidence to the Committee on 23 October 2023.  You can access a recording of that session and a written transcript here.