Submissions

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

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