Last month, a report into the UK's progress towards net zero recommended that the Treasury should review how the tax system could be used to incentivi...
View articleWith COP27 this month focusing global attention on climate change measures, ATT technical officer Helen Thornley has a look at the tax impacts of some...
View articleThe deadline of September 1, 2022 for registering all trusts in existence at October 6, 2020 (unless specifically excluded) on the Trust Registration ...
View articleIt’s been over two years since the introduction of so called ’60-day’ (originally 30-day) reporting. These rules represent a major change in the natur...
View articleWith only a small fraction of the expected number of trusts added to the Trust Register since it opened to non-taxable trusts on September 1, 2021, He...
View articleAre taxpayers aware of their self-assessment obligations before they come to you? In a consultation due to close shortly, HMRC is looking at whether t...
View articleATT Technical Officer Helen Thornley suggests employers take advantage of tax benefits for electric cars sooner rather than later Read More...
View articleATT technical officer, Helen Thornley, outlines key details from the underreported extension to the filing window for CGT liabilities to the UK Proper...
View articleHelen Thornley, technical officer at the Association of Taxation Technicians outlines the forthcoming changes Read More...
View articleIt is hard to argue that the Taxes Management Act 1970 (TMA), wouldn’t benefit from some substantial updating. It came into force back in the mists of...
View articleBack in March 2020, written pre-pandemic, I warned AccountancyAge readers that UK residents disposing of UK residential property could be in for a sho...
View articleBy Helen Thornley, ATT Technical Officer Read More...
View articleOver the last ten months a number of temporary exemptions have been introduced to prevent benefit-in-kind issues arising on coronavirus-related costs ...
View articleAfter months of high-pressure number crunching in the face of evolving guidance, for agents and HMRC alike furlough means a lot of work, writes Helen ...
View articleAs the end of the Coronavirus Job Retention Scheme (CJRS) approaches, employers need to be aware that HMRC have moved into the post-transaction review...
View articleBy Helen Thornley, ATT technical officer Read More...
View articleHMRC confirmed in early April that company directors would be eligible for the Coronavirus Job Retention Scheme (CJRS). Furthermore, sole directors of...
View articleHelen Thornley, ATT Technical Officer, discusses the significance of the new service for UK residential property on CGT liability Read More...
View articleHelen Thornley, ATT Technical Officer, discusses the Higgins case and what does HMRC’s arguments mean in practice and with reference to D49. Read More...
View articleHelen Thornley, the Association of Tax Technician's Technical Officer, talks about land transaction tax on mixed-use properties, the Hyman case and HM...
View articleHelen Thornley, Technical Officer at the Association of Taxation Technicians explains the implications of the changes to private residence relief (PRR...
View articleATT's Helen Thornley details what we have found out so far from using HMRC's Agent Services Account Read More...
View articleWhat happens in the case of exclusions, when HMRC is unable to correctly compute an individual's tax liability? Helen Thornley, ATT's technical office...
View articleFrom April 2019, non-UK residents might need to pay capital gains tax on their disposals Read More...
View articleWhat changes to Entrepreneur's Relief are coming in 2019? Read More...
View articleHelen Thornley, Technical Officer at ATT, explains how joint assets owned by a couple can be treated for tax purposes Read More...
View articleAs part of Making Tax Digital preparations, all agents will need to set up an Agent Services Account. How do you register, and how does it work? Read ...
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