Submissions

The CIOT and ATT comments, sent to HMRC on 27 January 2012, regarding the proposals for a General Anti-Avoidance Rule (GAAR) as set out in 'The Aaronson Report'. It represents the combined views of the CIOT and ATT; it has also had input from

The CIOT, ATT and LITRG comments, sent to the Treasury Committee on 26 January 2012, regarding 'cost displacement' from the Committee's report on the 'Administration and Effectiveness of HMRC'.

The ATT comments, sent to HMRC on 12 December 2011, regarding their Discussion Document on 'PAYE Pooling'.

The ATT comments, sent to HMRC on 24 November 2011, regarding the proposal to stop the requirement for employers to issue a form P45 to leavers, instead offering employers the choice of issuing a P45 or providing certain information on a 'leaver

The Association is pleased to be able to contribute to the above inquiry.

The Association is pleased to have the opportunity to comment on this consultation to introduce a full statutory definition of tax residence for individuals.

The Association is please to have the opportunity to comment on this consultation.

The ATT comments, sent to HMRC on 31 October 2011, regarding the consulations on 'Digital by Default' and 'VAT - the next steps for moving VAT on-line'.

The Association and the Chartered Institute of Taxation are pleased to comment on this consultation.

The Association is pleased to have the opportunity to comment on this consultation.