The CIOT and ATT comments on this dicussion paper which sets out how the Legal Services Board will approach assessing the boundaries of legal services regulation and connected regulatory decisions in line with our obligations under the Legal
The ATT comments, sent to HMRC on 12 October 2012, on whether or not to introduce a rule requiring companies which do not use a sterling currency for accounting purposes to compute their chargeable gains and allowable losses in a currency other
The ATT comments, sent to HMRC on 4 October 2012, on this consultation which explores possible options for simplifying the calculation of the IHT periodic and exit charges on trusts that hold or dispose of relevant property.
The CIOT comments, sent to HMRC on 4 October 2012, on this consultation which provides details on the cap on unlimited income tax reliefs and seeks to ensure that those on the highest incomes pay a fairer rate of tax.
The ATT comments, send to HMRC on 20 September 2012, on this consultation designed to explore the option for a revised version of Extra-statutory Concession (ESC) A19. It is not intended to cover whether ESC A19 should exist or the scope of
The ATT comments, sent to HMRC on 16 August 2012, on a proposal to introduce a statutory power allowing HMRC to withdraw a previously issued notice to file a personal, trustee or partnership SA return and to cancel any penalty for failure to make