Emma Rawson

Emma Rawson is a technical officer with the Association of Taxation Technicians (ATT). She works across taxes, but has a special focus on business tax and VAT. Emma can be contacted by email at: erawson@att.org.uk.

ARTICLES

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All at a loss

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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

The devil in the detail

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

DEADLINE DATES

Deadline dates for November 2024

CASES

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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Emma Rawson

Deadline dates for November 2024