Tackling the cash basis conundrum

Contracting Tackling the cash basis conundrum

9m Emma Rawson, ATT Technical Officer

Tackling the cash basis conundrum

ATT technical officer, Emma Rawson, looks at the pros and cons of the income tax cash basis and HMRC’s attempts to increase its take up Read More...

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The future of R&D tax relief?

R&D The future of R&D tax relief?

1y Emma Rawson, ATT Technical Officer

The future of R&D tax relief?

ATT technical officer, Emma Rawson, takes a look at the challenges arising from the proposed new combined R&D relief scheme Read More...

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New year, new VAT penalties

Tax New year, new VAT penalties

1y Emma Rawson, ATT Technical Officer

New year, new VAT penalties

Emma Rawson, ATT technical officer, takes a look at the new VAT late payment and filing penalties which will apply from January 1, 2023 Read More...

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Back to the future for off-payroll working

Business Back to the future for off-payroll working

1y Emma Rawson, ATT Technical Officer

Back to the future for off-payroll working

ATT technical officer, Emma Rawson, looks at what contractors and their advisors need to consider following the Chancellor’s unexpected IR35 announcem...

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MTD for ITSA – more questions than answers

MTD MTD for ITSA – more questions than answers

2y Emma Rawson, ATT Technical Officer

MTD for ITSA – more questions than answers

ATT technical officer, Emma Rawson, takes a look at recently published draft MTD for ITSA tertiary legislation, highlighting some key areas where taxp...

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Capital allowances – time for reform?

Business Capital allowances – time for reform?

2y Emma Rawson, ATT Technical Officer

Capital allowances – time for reform?

Emma Rawson, ATT technical officer, takes a look at proposals to shake up the capital allowances regime Read More...

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Online sales tax: A new tax for the digital age?

Corporate Tax Online sales tax: A new tax for the digital age?

2y Emma Rawson, ATT Technical Officer

Online sales tax: A new tax for the digital age?

ATT technical officer, Emma Rawson, looks at a recently published consultation considering whether the UK should introduce an online sales tax, and wh...

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R&D tax relief: changes in the pipeline

Tax R&D tax relief: changes in the pipeline

2y Emma Rawson, ATT Technical Officer

R&D tax relief: changes in the pipeline

ATT technical officer, Emma Rawson, looks at proposed changes that could affect all companies claiming R&D tax relief from April 2023 Read More...

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HMRC considering shorter registration deadlines for sole traders and landlords

Personal Tax HMRC considering shorter registration deadlines for sole traders and landlords

2y Emma Rawson, ATT Technical Officer

HMRC considering shorter registration deadlines fo...

ATT technical officer, Emma Rawson, takes a look at HMRC’s new call for evidence which explores potential reforms to how and when individuals with pro...

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MTD for income tax – what’s going on?

MTD MTD for income tax – what’s going on?

2y Emma Rawson, ATT Technical Officer

MTD for income tax – what’s going on?

Emma Rawson, technical officer at the Association of Taxation Technicians, outlines the key takeaways for advisers and businesses following the announ...

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Deferred VAT deadlines looming

VAT Deferred VAT deadlines looming

3y Emma Rawson, ATT Technical Officer

Deferred VAT deadlines looming

Businesses that deferred VAT payments during the early stages of the pandemic which remain outstanding need to act by the end of June in order to avoi...

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Making the most of what you lost

Budget Making the most of what you lost

3y Emma Rawson, ATT Technical Officer

Making the most of what you lost

The Budget 2021 and Finance Bill introduced new extended loss carry back for businesses, with ATT technical officer Emma Rawson outlining the new rule...

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MTD is coming to corporation tax

Corporate Tax MTD is coming to corporation tax

3y Emma Rawson, ATT Technical Officer

MTD is coming to corporation tax

Emma Rawson, ATT Technical Officer, outlines what Making Tax Digital (MTD) for corporation tax will mean for companies and their agents in practice Re...

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MTD: Time to get linked up

HMRC MTD: Time to get linked up

3y Emma Rawson, ATT Technical Officer

MTD: Time to get linked up

The final part of the Making Tax Digital (MTD) for VAT requirements becomes mandatory from April 2021 with the ending of the soft landing for digital ...

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SEISS extension – not business as usual

Business SEISS extension – not business as usual

3y Emma Rawson, ATT Technical Officer

SEISS extension – not business as usual

By Emma Rawson, Association of Taxation Technicians (ATT) Read More...

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Self-employment income support: is it payback time?

Coronavirus Self-employment income support: is it payback time?

4y Emma Rawson, ATT Technical Officer

Self-employment income support: is it payback time...

Finance Act 2020 introduces a requirement for those who claimed amounts under the Self-Employment Income Support Scheme (SEISS) to which they were not...

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Support for the self-employed: where are we now?

Coronavirus Support for the self-employed: where are we now?

4y Emma Rawson, ATT Technical Officer

Support for the self-employed: where are we now?

By Emma Rawson, Association of Taxation Technicians Read More...

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Coronavirus: the VAT impact

Coronavirus Coronavirus: the VAT impact

4y Emma Rawson, ATT Technical Officer

Coronavirus: the VAT impact

Emma Rawson discusses VAT changes and recommendations Read More...

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Why you should care about DAC6

Regulation Why you should care about DAC6

4y Emma Rawson, ATT Technical Officer

Why you should care about DAC6

From 1 July 2020, taxpayers and their advisers will have a new set of disclosure rules to get to grips with. These new rules, based on an EU Council D...

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Many paths to take - the ATT's educational offerings

Career Many paths to take - the ATT's educational offerings

4y Emma Rawson, ATT Technical Officer

Many paths to take - the ATT's educational offerin...

By Emma Rawson, ATT Technical Officer. Read More...

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2020 Vision: the outlook for Corporation Tax

Corporate Tax 2020 Vision: the outlook for Corporation Tax

4y Emma Rawson, ATT Technical Officer

2020 Vision: the outlook for Corporation Tax

Emma Rawson from the Association of Taxation Technicians (ATT) looks ahead to the potential key changes for Corporation Tax in 2020. Read More...

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Off-payroll working – check your chain

HMRC Off-payroll working – check your chain

4y Emma Rawson, ATT Technical Officer

Off-payroll working – check your chain

Emma Rawson from the Association of Taxation Technicians (ATT) writes about off-payroll: Transfer of liability rules, when might HMRC apply them and w...

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Insolvency implications – extending joint and several liability

Tax Insolvency implications – extending joint and several liability

5y Emma Rawson, ATT Technical Officer

Insolvency implications – extending joint and seve...

ATT's Technical Officer Emma Rawson talks about new powers for HMRC, Tax avoidance and evasion cases and the scope for uncertainty Read More...

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MTD – don’t forget the records

MTD MTD – don’t forget the records

5y Emma Rawson, ATT Technical Officer

MTD – don’t forget the records

With all the focus on digital filing, it is easy for the record keeping part of Making Tax Digital to fall by the wayside. ATT's Emma Rawson explains ...

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MTD penalties - soft landings, light touches and hard lines

MTD MTD penalties - soft landings, light touches and hard lines

5y Emma Rawson, ATT Technical Officer

MTD penalties - soft landings, light touches and h...

ATT's technical officer Emma Rawson explains what exactly HMRC's light touch and soft landing for MTD will mean in practice for those who do not manag...

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Making the most of R&D relief

Tax Making the most of R&D relief

5y Emma Rawson, ATT Technical Officer

Making the most of R&D relief

Many eligible SMEs are still not claiming R&D relief due to lack of awareness or misunderstanding the requirements for relief Read More...

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Firm foundations for a new relief? 

Tax Firm foundations for a new relief? 

5y Emma Rawson, ATT Technical Officer

Firm foundations for a new relief? 

What's the deal with the new capital allowances announced in the Budget 2018 - Structures and Buildings Allowances? Read More...

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