The Association is pleased to have the opportunity to comment upon this draft legislation which represents a considerable expansion of the Table in Schedule 56 FA 2009.
The Association is pleased to have the opportunity to comment on draft legislation which it is proposed be included in the Finance (No.2) Bill 2010.
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