Submissions

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 CIOT and ATT comments, sent to HMRC on 13 September 2012, on this consultation which outlines the details of the proposal to introduce a GAAR, including draft legislation.

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

The ATT comments, submitted to HMRC on 14 May 2012, on the consultation which addresses VAT borderline anomalies.

The ATT comments, sent to the Financial Services Authority on 29 March 2012, regarding the proposed package of reforms to the Mortgage Market.

The ATT comments, sent to HMRC on 24 February 2012, on the discussion document 'Modernising the administration of the personal tax system: Tax Transparency for Individuals’ which seeks feedback and ideas for how the administration of the personal