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...
View articleATT technical officer, Emma Rawson, takes a look at the challenges arising from the proposed new combined R&D relief scheme Read More...
View articleEmma 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...
View articleATT technical officer, Emma Rawson, looks at what contractors and their advisors need to consider following the Chancellor’s unexpected IR35 announcem...
View articleATT technical officer, Emma Rawson, takes a look at recently published draft MTD for ITSA tertiary legislation, highlighting some key areas where taxp...
View articleEmma Rawson, ATT technical officer, takes a look at proposals to shake up the capital allowances regime Read More...
View articleATT technical officer, Emma Rawson, looks at a recently published consultation considering whether the UK should introduce an online sales tax, and wh...
View articleATT technical officer, Emma Rawson, looks at proposed changes that could affect all companies claiming R&D tax relief from April 2023 Read More...
View articleATT 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...
View articleEmma Rawson, technical officer at the Association of Taxation Technicians, outlines the key takeaways for advisers and businesses following the announ...
View articleBusinesses 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...
View articleThe Budget 2021 and Finance Bill introduced new extended loss carry back for businesses, with ATT technical officer Emma Rawson outlining the new rule...
View articleEmma Rawson, ATT Technical Officer, outlines what Making Tax Digital (MTD) for corporation tax will mean for companies and their agents in practice Re...
View articleThe 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 ...
View articleBy Emma Rawson, Association of Taxation Technicians (ATT) Read More...
View articleFinance Act 2020 introduces a requirement for those who claimed amounts under the Self-Employment Income Support Scheme (SEISS) to which they were not...
View articleBy Emma Rawson, Association of Taxation Technicians Read More...
View articleEmma Rawson discusses VAT changes and recommendations Read More...
View articleFrom 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...
View articleBy Emma Rawson, ATT Technical Officer. Read More...
View articleEmma Rawson from the Association of Taxation Technicians (ATT) looks ahead to the potential key changes for Corporation Tax in 2020. Read More...
View articleEmma Rawson from the Association of Taxation Technicians (ATT) writes about off-payroll: Transfer of liability rules, when might HMRC apply them and w...
View articleATT's Technical Officer Emma Rawson talks about new powers for HMRC, Tax avoidance and evasion cases and the scope for uncertainty Read More...
View articleWith 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 ...
View articleATT'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...
View articleMany eligible SMEs are still not claiming R&D relief due to lack of awareness or misunderstanding the requirements for relief Read More...
View articleWhat's the deal with the new capital allowances announced in the Budget 2018 - Structures and Buildings Allowances? Read More...
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