Submissions

ATT briefing note, sent 20 May 2013, regarding Finance Bill 2013 provisions concerning close companies.

ATT comments, sent to HMRC 16 May 2013, on the Finance Bill 2013 draft clauses on disincorporation relief.

ATT comments, sent to HMRC 16 May, regarding the draft text for HMRC Capital Allowances Manual CA26470-26486.

CIOT and ATT comments, sent to the Scottish Government on 8 April 2013, regarding tax management for Scotland.

ATT comments, sent to HMRC on 15 March 2013, regarding ESC A4.

ATT comments, sent to HM Treasury on 20 Febraury 2013, in advance of the Budget on 20 March.

The ATT comments, sent to the House of Lords Finance Bill Sub-Committee on 22 January 2013, on countering the avoidance of tax, as part of the draft clauses published for inclusion within the Finance Bill 2013.

The ATT comments, sent to HMRC and HM Treasury, on the Finance Bill 2013 (FB13) draft clauses. All the ATT's FB13 submissions are posted here.

The ATT comments, sent to HMRC and HM Treasury, on the Finance Bill 2012 (FB12) draft clauses. All the ATT's FB12 submissions are posted here.
 

The CIOT and ATT's two submissions on the discussion paper and subsequent provisional report which sets out how the Legal Services Board will approach assessing the boundaries of legal services regulation and connected regulatory decisions in