1. Home
  2. Technical
  3. Submissions

Submissions

Help to Save - consultation on implementation - ATT response

27 Jul 2016

The ATT comments sent to HMT on Help to Save.

Joint submission from the CIOT, ATT and ICAEW on the VAT treatment of transfers of a going concern (TOGC)

21 Jul 2016

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

Finance Bill 2016: Clause 117 - ATT written evidence

11 Jul 2016

ATT written evidence sent to the Finance Bill Committee on Clause117 – SDLT: higher rates for additional dwellings, etc

Finance Bill 2016: Clause 35 - ATT written evidence

11 Jul 2016

ATT written evidence sent to the Finance Bill Committee on Clause 35 – Distributions in a winding up.

Finance Bill 2016 Clause 24 - ATT written evidence

11 Jul 2016

ATT written evidence sent to the Finance Bill Committe on Clause 24 – Fixed-rate deductions for use of home for business purposes

Finance Bill 2016 Clause 32 - ATT written evidence

11 Jul 2016

ATT written evidence sent to the Finance Bill Committee on Clause 32 - Income tax relief for irrecoverable peer-to-peer loans.

Clause 68 of Finance Bill 2016 – Replacement and alteration of tools - ATT briefing note

11 Jul 2016

An ATT Briefing note sent to HMRC 8 June 2016 on Clause 68 Finance Bill 2016 – Replacement and alteration of tools – which includes reference to possible implications for the new clause 69 relief – Property business deductions: replacement of

Simplifying Tax for the Future - ATT response

24 Jun 2016

The ATT comments sent to The Office of Tax Simplification 24 June 2016 on Simplifying Tax for the Future.

Clause 117 of Finance Bill (No.2) Bill 2016 - SDLT: Higher rates for additional dwellings etc - ATT briefing note

20 Jun 2016

An ATT Briefing note sent to HMRC 15 June 2016 on Clause 117 Finance (No.2) Bill 2016 - SDLT: Higher rates for additional dwellings etc.

Corporate contributions to grassroots sports - ATT comments

15 Jun 2016

The ATT comments sent to HMT 15 June 2016.