R&D tax relief: changes in the pipeline

Tax R&D tax relief: changes in the pipeline

2m 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

4m 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?

6m 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

10m 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

12m 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

1y 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

1y 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

1y 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?

2y 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?

2y 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

2y 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

2y 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

2y 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

2y 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

2y 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

3y 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

3y 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

3y 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

3y 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? 

3y 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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All companies great and small: new loss relief compliance obligations

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

3y 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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All change: non-residents and UK property

Tax All change: non-residents and UK property

4y 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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Electric cars and employees – light in the darkness?

Tax Electric cars and employees – light in the darkness?

4y Emma Rawson, ATT Technical Officer

Electric cars and employees – light in the darknes...

Recently released draft HMRC guidance sheds more light on the tax treatment when an employee charges their own electric car at work, but the treatment...

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Watch out when winding up

Corporate Tax Watch out when winding up

4y Emma Rawson, ATT Technical Officer

Watch out when winding up

The Targeted Anti-Avoidance Rule was introduced to prevent individuals lowering their tax liability by converting what would otherwise be a dividend i...

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Corporation tax losses – your newly flexible friends

Corporate Tax Corporation tax losses – your newly flexible friends

4y Emma Rawson, ATT Technical Officer

Corporation tax losses – your newly flexible frien...

What should you consider when it comes to preparing tax accounts and corporation tax returns under the new rules? Read More...

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New property allowance: Useful but not that simple?

Tax New property allowance: Useful but not that simple?

4y Emma Rawson, ATT Technical Officer

New property allowance: Useful but not that simple...

The property allowance aims to provide simplicity and certainty regarding income tax obligations on small amounts of income from renting out property....

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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

4y 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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