Personal Taxes

The ATT comments sent to HMRC 15 December on Draft Guidance for Tax-Free Childcare.

The ATT comments sent to HMRC on 27 June, regarding Childcare account provision.

The ATT comments, sent to HMRC on 17 April 2014, regarding Clause 11 of the Finance Bill 2014 – Transferable Tax Allowances.

ATT comments, sent to HMRC 23 December 2013, regarding legislative changes to enable paperless Self-Assessment.

The CIOT comments, sent to HMRC on 4 October 2012, on this consultation which provides details on the cap on unlimited income tax reliefs and seeks to ensure that those on the highest incomes pay a fairer rate of tax.

The ATT comments, send to HMRC on 20 September 2012, on this consultation designed to explore the option for a revised version of Extra-statutory Concession (ESC) A19. It is not intended to cover whether ESC A19 should exist or the scope of

The CIOT and ATT comments, sent to HMRC on 13 September 2012, on this consultation which outlines the details of the proposal to introduce a GAAR, including draft legislation.

The ATT comments, sent to HMRC on 16 August 2012, on a proposal to introduce a statutory power allowing HMRC to withdraw a previously issued notice to file a personal, trustee or partnership SA return and to cancel any penalty for failure to make

The ATT comments, sent to the Financial Services Authority on 29 March 2012, regarding the proposed package of reforms to the Mortgage Market.

The ATT comments, sent to HMRC on 24 February 2012, on the discussion document 'Modernising the administration of the personal tax system: Tax Transparency for Individuals’ which seeks feedback and ideas for how the administration of the personal