Submissions

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.

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

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

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

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