ATT's principles for the tax system

The ATT has published ten principles for the tax system, which set out how we believe the tax system should be designed and operated. 

The principles are intended to reflect the ATT's focus on the practicalities of the tax system and our aim to ensure that it is workable and as fair as possible for the general public. They will be considered when evaluating tax policy, processes and administration, and referred to in our responses to consultations on the development of the UK tax system. 

If you have any comments on the ten principles, please contact our technical team.