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: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management

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NEWS

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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025

DEADLINE DATES

Deadline dates for May 2025

CASES

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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service

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Emma Rawson

Deadline dates for May 2025