Submissions

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.

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

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

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.

The ATT comments sent to HMT 15 June 2016.