Submissions

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.

The ATT comments sent 28 June 2017 to the OTS on

The ATT comments sent to HMRC on Making Tax Digital - sanctions for late submission and late payment.

The ATT comments sent to HMRC on FB17 Clause 20 Schedule 6 Trading and Property Allowances.