Autumn Budget 2024 representation
Executive summary
This submission sets out AAT's position on a number of policy areas and priorities that are important to AAT members and the small businesses supported by the accountancy profession, including taxation issues, professional standards, financial support for SMEs and late payments. AAT hopes that this submission is of interest to the Chancellor and Treasury officials.
Related consultation responses
Spring Budget 2024 representation
This representation ahead of the March 2024 Spring Budget sets out AAT’s policy position on tax, professional standards, support for SMEs and late payments.
Progress with Making Tax Digital
We believe HMRC must stick to a timeframe for the roll-out, simplify as well as digitise complex processes, and build greater awareness among small businesses.
Small business strategy: Business and Trade Select Committee inquiry
We recognise the recent progress made but further action is needed to address barriers to growth for small businesses. Late payments remain a major issue.
Small to medium-sized enterprises (SMEs) finance
We believe the government should ensure the incentives meet SMEs' needs, and strengthen the Small Business Commissioner's power to tackle late payments.
