Archive 2014

An update on late filing penalties issued for trust SE tax returns.

Alan Martin, Head of Communications at Revenue Scotland has provided details of a series of LBTT Roadshow Events.

The Association of Taxation Technicians (ATT) has welcomed the announcement that employers will no longer be required to answer extra questions on the payroll submissions they make to HMRC at the end of the tax year.

HMRC have provided an update on support loans and mortgage applications

The ATT comments sent to HMRC 15 December on Draft Guidance for Tax-Free Childcare.

The ATT response to the Welsh White Paper sent on 15 December 2014 on Collection and management of devolved taxes in Wales.

Members may recall that the ATT and CIOT, together with the other professional bodies, had been working with HMRC to establish a protocol in relation to the inclusion of agents in correspondence from HMRC to represented taxpayers.

The ATT has welcomed changes which mean that investors who defer gains realised on business assets by reinvesting the proceeds into Enterprise Investment Schemes (EIS) will still be able to claim Entrepreneur’s Relief when the deferred gain comes

The Association of Taxation Technicians (ATT) has welcomed government amendments to fixed rate deductions concerning the use of a home for business purposes. The amendments have been published in draft legislation for Finance Bill 2015. The ATT

HMRC have published their latest Agent Update.