Submissions

The ATT comments on Finance (No.2) Bill: Clause 14 (EIS, SEIS and VCT reliefs: risk to capital)

The joint CIOT, ATT and LITRG comment on Attributes of good guidance.

The ATT comments sent to HMRC on Penalties for enablers of tax avoidance schemes: draft guidance.  The draft guidance on which these comments are based can be found

The ATT comments sent to HMRC on Making Tax Digital reforms affecting business: The Income Tax (Digital requirement) Regulations.

The ATT comments sent to HMRC on Making Tax Digital for VAT: legislation overview.

ATT comments sent to HMRC on the legislation and guidance on distributions in a winding up (Finance Act 2016 Section 35 (ITTOIA 2005 sections 396B & 404A)).

Below are the briefings / submissions produced on the current Finance Bill by ATT. Documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee. 

The ATT and CIOT comments sent to HMRC on the Trust Registration Service.