Tax

AAT response to the Office of Tax Simplification "Claims and Elections Review" call for evidence

AAT response to Office for Tax Simplification scoping paper on self-employed tax reporting and payment

AAT members call for single digital amendment process for tax returns

Two thirds of AAT’s members have recommended a single digital amendment process for tax returns, to help ensure simplicity for taxpayers and agents.

AAT response to the HMRC call for evidence "Amendments to tax returns"

Budget 2018: ‘Slow demise’ of austerity – but does Chancellor remain spooked by Brexit?

Brian Palmer, AAT's tax policy expert, responds to the budget.

VAT too valuable to simply disappear under no-deal Brexit

Brian Palmer, AAT tax policy adviser, looks at the future of VAT in a no-deal Brexit scenario.

AAT: Shared occupancy test for rent-a-room relief adds unnecessary complexity

The government has agreed to retain rent a room relief at its current level of £7,500 per annum. However, it has also proposed a new “shared occupancy test” in order for those renting their spare rooms to continue to qualify for the relief. AAT believes that the new test will add unnecessary complexity to the tax system and has other shortfalls, particularly around how shared occupancy can be proved.