The Association welcomes the proposals within this consultative document.

ATT has recently commented on the International Accounting Standards Board's consultation document in relation to developing a new Standard on revenue recognition

Following the decision in Torr & Ors v CIR (the “Pride of South America” case), HMRC has amended its guidance on Seafarers Earnings Deduction (SED); as a consequence, obtaining SED may not in future be as straightforward as previously, in the