Emma Rawson

Emma Rawson is director of public policy at the Association of Taxation Technicians, leading their tax technical and professional standards work. Emma can be contacted by email at: erawson@att.org.uk.

ARTICLES

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Property problems

All at a loss

Remember to notify

Ready for take-off?

Simplicity with strings

Are we nearly there yet?

Time is passing

Property problems

Complicated transition

Shaking the foundations

Get your losses in order!

Mind the gaps

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

DEADLINE DATES

Deadline dates for May 2025

CASES

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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

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Emma Rawson

Deadline dates for May 2025