Submissions

The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inquiry on a Scottish

The ATT response sent to the Office of Tax Simplification 30 September on the OTS discussion document - Lookthrough Taxation.

The ATT response sent to the Office of Tax Simplification 30 Septmber on the OTS discussion document - Sole Enterprise with Protected Assets 

The ATT comments sent to HMRC 29 September on Alignment of dates for making-good on benefits-in-kind.

The ATT comments on Reforms to corporation tax loss relief: consultation on delivery.

The ATT response sent to HMRC on Off-payroll working in the public sector: reform of the intermediariea legislation.

The CIOT and ATT jointly responded to the Charity Commission’s consultation “Power to disqualify from acting as a trustee”, released on 23 May 2016.

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