Why CPD is key to enhancing skills, but also enhancing understanding in the workplace
Accounting Firms

Why CPD is key to enhancing skills, but also enhancing understanding in the...

4m Anthony Clarke

Why CPD is key to enhancing skills, but also enhan...

Research by AAT shows that over half of UK finance workers (57 per cent) are confused by financial terminology on a weekly basis Read More...

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WATCH: Scepticism growing towards MTD for ITSA
HMRC

WATCH: Scepticism growing towards MTD for ITSA

6m Greg Noble

WATCH: Scepticism growing towards MTD for ITSA

The most recent postponement marks the fifth time that MTD for ITSA has been pushed back from its initial target date of April 2018 Read More...

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HMRC responds to postal concerns with new taskforce
HMRC

HMRC responds to postal concerns with new taskforce

9m Greg Noble

HMRC responds to postal concerns with new taskforc...

Between 2021 and 2022, HMRC responded to 39.5% of postal queries within 15 days, compared to 70.3% between 2019 and 2020, according to a recent Public...

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Playing in the sandbox: HMRC's flawed policy pilot
HMRC

Playing in the sandbox: HMRC's flawed policy pilot

10m Helen Thornley , ATT Technical Officer

Playing in the sandbox: HMRC's flawed policy pilot

ATT Technical Officer Helen Thornley looks at the latest consultation from HMRC about how to improve the processes of testing of new systems and polic...

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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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The Trust Registration Service – Where are we now?
Business

The Trust Registration Service – Where are we now?

2y Helen Thornley , ATT Technical Officer

The Trust Registration Service – Where are we now?

With 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...

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Not so flexible furlough for company directors
Business

Not so flexible furlough for company directors

4y Helen Thornley , ATT Technical Officer

Not so flexible furlough for company directors

By Helen Thornley, ATT technical officer Read More...

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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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Non-resident individuals, UK property and the Finance Act 2019
Tax

Non-resident individuals, UK property and the Finance Act 2019

5y Helen Thornley , ATT Technical Officer

Non-resident individuals, UK property and the Fina...

From April 2019, non-UK residents might need to pay capital gains tax on their disposals Read More...

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Alphabet Soup – Entrepreneurs’ Relief and the Personal Company
Uncategorized

Alphabet Soup – Entrepreneurs’ Relief and the Personal Company

5y Helen Thornley , ATT Technical Officer

Alphabet Soup – Entrepreneurs’ Relief and the Pers...

What changes to Entrepreneur's Relief are coming in 2019? Read More...

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Should Making Tax Digital be delayed until 2022?
Making Tax Digital

Should Making Tax Digital be delayed until 2022?

5y Beth McLoughlin

Should Making Tax Digital be delayed until 2022?

The ICAEW, CIOT and ATT have added their voices to calls from the House of Lords to delay the MTD deadline Read More...

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What are the duties and responsibilities of an accountant?
Career

What are the duties and responsibilities of an accountant?

5y Rebecca Brace

What are the duties and responsibilities of an acc...

What are the attributes, skills and qualifications needed to be an accountant? Read More...

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All companies great and small: new loss relief compliance obligations
Tax

All companies great and small: new loss relief compliance obligations

5y Emma Rawson , ATT Technical Officer

All companies great and small: new loss relief com...

Emma Rawson, technical officer from the Association of Taxation Technicians, looks at the practical issues arising from restrictions on the offset of ...

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Graham Batty on tax as a career and why you should study with the ATT
Career

Graham Batty on tax as a career and why you should study with the ATT

6y Accountancy Age

Graham Batty on tax as a career and why you should...

Immediate Past President of the ATT, Graham Batty discusses his career journey, the opportunities that the ATT offers, and what it's really like to wo...

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All change: non-residents and UK property
Tax

All change: non-residents and UK property

6y Emma Rawson , ATT Technical Officer

All change: non-residents and UK property

Changes to the way non-residents holding UK land and property are taxed were included in the draft legislation for Finance Bill 2018-19. What are thes...

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Coin complexity – the real taxes on virtual currencies
Tax

Coin complexity – the real taxes on virtual currencies

6y Helen Thornley , ATT Technical Officer

Coin complexity – the real taxes on virtual curren...

Cryptocurrencies are virtual but individuals trading or investing in cryptocurrency – and their tax advisers – need to consider the very real taxes th...

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Rent-a-room relief – the survey says…
Personal Tax

Rent-a-room relief – the survey says…

6y Helen Thornley , ATT Technical Officer

Rent-a-room relief – the survey says…

Recently, the government issued a call for evidence on rent-a-room relief and is now analysing responses to the consultation. What did a joint survey ...

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ATT urges caution over new company winding up rules
Tax

ATT urges caution over new company winding up rules

6y Accountancy Age

ATT urges caution over new company winding up rule...

New rules relating to the winding up of a company and treatment of resulting distributions apply to tax returns for the year ending 5 April 2017 Read ...

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New trading allowance: simplicity, but not as we know it
Administration

New trading allowance: simplicity, but not as we know it

6y Emma Rawson , ATT Technical Officer

New trading allowance: simplicity, but not as we k...

Although the concept of a £1,000 tax-free allowance sounds very simple, there are a number of complexities of which taxpayers and advisers need to be ...

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5 reasons not to overlook the Common Reporting Standard
Accounting Firms

5 reasons not to overlook the Common Reporting Standard

7y Accountancy Age

5 reasons not to overlook the Common Reporting Sta...

Helen Thornley from ATT looks at the reasons why accountants should pay more heed to the Common Reporting Standard Read More...

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Condensed Finance Bill provides opportunity to ‘rethink’ micro-enterprise allowances, says ATT
Corporate Tax

Condensed Finance Bill provides opportunity to ‘rethink’ micro-enterprise a...

7y Accountancy Age

Condensed Finance Bill provides opportunity to ‘re...

The ATT had previously expressed concern that the legislation was overly complex and created unnecessary complications within the practical working of...

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IR35 employment status tax rules need clarification, says ATT
Tax Bodies

IR35 employment status tax rules need clarification, says ATT

7y Accountancy Age

IR35 employment status tax rules need clarificatio...

IR35 employment status tax rules may result in workers losing part of their income, says professional body Read More...

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MTD described as ‘insufficient’ and ‘unrealistic’ via major institute research
Corporate Tax

MTD described as ‘insufficient’ and ‘unrealistic’ via major institute resea...

7y Stephanie Wix , Writer

MTD described as ‘insufficient’ and ‘unrealistic’ ...

Accountants continue to pile pressure on HMRC to backtrack on its proposals for Making Tax Digital - with the consultation period set to end Read More...

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'Clear' tax avoidance guidance for advisers issued by institutes
Accounting Standards

'Clear' tax avoidance guidance for advisers issued by institutes

7y Stephanie Wix , Writer

'Clear' tax avoidance guidance for advisers issued...

Updated guidance on the standards expected of tax advisers and agents have been published by leading UK accountancy and tax bodies Read More...

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Making tax digital needs a delay, agrees ATT
Making Tax Digital

Making tax digital needs a delay, agrees ATT

8y Stephanie Wix , Writer

Making tax digital needs a delay, agrees ATT

Since the release of HMRC’s plans for digital tax reforms, many have agreed with the call for a delay Read More...

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Postpone quarterly digital reporting by at least a year, HMRC urged
Accounting Software

Postpone quarterly digital reporting by at least a year, HMRC urged

8y Fraser Simpson , Reporter

Postpone quarterly digital reporting by at least a...

The ATT has urged HMRC to push its digital project back 12 months in order to avoid ‘risk of embarrassment’ to both itself and the government if it go...

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