Submissions

We surveyed our members during November 2017 for their views on how they approached compliance with the obligations imposed on them by the International Tax Compliance (Client Notification) Regulations 2016 and to obtain feedback on their

The ATT comments sent to HMRC on MTD for VAT Regulations.

The ATT comments sent to HMRC on VCS - HMRC Risk-to-capital condition draft guidance.

The ATT comments on Finance (No.2) Bill Clause 41 - Relief for First-Time Buyers - ATT comments

The ATT comments on Finance (No.2) Bill: Clause 14 (EIS, SEIS and VCT reliefs: risk to capital)

The joint CIOT, ATT and LITRG comment on Attributes of good guidance.

The ATT comments sent to HMRC on Penalties for enablers of tax avoidance schemes: draft guidance.  The draft guidance on which these comments are based can be found

The ATT comments sent to HMRC on Making Tax Digital reforms affecting business: The Income Tax (Digital requirement) Regulations.

The ATT comments sent to HMRC on Making Tax Digital for VAT: legislation overview.

ATT comments sent to HMRC on the legislation and guidance on distributions in a winding up (Finance Act 2016 Section 35 (ITTOIA 2005 sections 396B & 404A)).