Submissions

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)).

Below are the briefings / submissions produced on the current Finance Bill by ATT. Documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee. 

The ATT and CIOT comments sent to HMRC on the Trust Registration Service.

The ATT comments sent 28 June 2017 to the OTS on

The ATT comments sent to HMRC on Making Tax Digital - sanctions for late submission and late payment.

The ATT comments sent to HMRC on FB17 Clause 20 Schedule 6 Trading and Property Allowances.

The ATT comments sent to HMRC on FRS: Tackling Aggressive Tax Abuse.

ATT has submitted a response to HMRC on the draft version of the legislation to be included in Finance Bill 2017 which will introduce the new trading and property income allowances of up to £1,000, both of which can be claimed by individuals from