Bite-sized tax

The first sitting of the new-style ATT exams took place in May this year and successful candidates will shortly be ordering the frames for their certificates of competency. The picture for those facing resits is also made somewhat brighter under the new structure.

The beginnings

The ATT opened its doors in 1989 under the sponsorship of the Institute of Taxation (now the Chartered Institute of Taxation — the CIOT). Its creation recognised the increasing demand for tax services and the need for a qualification appropriate to individuals working in tax departments. It was aimed at those working in industry commerce and the public sector as well as in professional practices.

Those needs are even more valid today and it now has over 9 000 members affiliates and registered students. It offers a formal qualification from a highly-respected body with a range of associated membership benefits...