The ATT comments sent to HMRC 29 September on Alignment of dates for making-good on benefits-in-kind.
The ATT comments on Reforms to corporation tax loss relief: consultation on delivery.
The ATT response sent to HMRC on Off-payroll working in the public sector: reform of the intermediariea legislation.
The CIOT and ATT jointly responded to the Charity Commission’s consultation “Power to disqualify from acting as a trustee”, released on 23 May 2016.
The ATT comments sent to HMT on Help to Save.
TOGCs can be significant in value so it is essential to accurately identify whether such transactions qualify for VAT-free treatment as a non-supply under Articles 19 and 29 of the Principal VAT Directive 2006/112/EC. In order to assist taxpayers
ATT written evidence sent to the Finance Bill Committee on Clause117 – SDLT: higher rates for additional dwellings, etc
ATT written evidence sent to the Finance Bill Committee on Clause 35 – Distributions in a winding up.
ATT written evidence sent to the Finance Bill Committe on Clause 24 – Fixed-rate deductions for use of home for business purposes
ATT written evidence sent to the Finance Bill Committee on Clause 32 - Income tax relief for irrecoverable peer-to-peer loans.