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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
Off-payroll working exemption for small businesses
Growing and shrinking pains
21 April 2020
Upper Tribunal ruling on electronic notice to file returns
Man versus machine
22 January 2020
TOGC rules and non-VAT registered businesses
Turnover torment
29 October 2019
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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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