Emma Rawson

Member Since: 14th May 2019

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Bio

Emma a technical officer with the Association of Tax Technicians (ATT). Her background is in corporation tax and she also has a focus on VAT.

She trained with Deloitte, working in both their London and Leeds offices, and also spent a short time working in a specialist consultancy firm providing advice to other practitioners before joining the ATT as a technical officer in 2017.

Emma Rawson

Technical Officer Association of Tax Technicians

5th Dec 2023

The devil is in the R&D-reform detail

On Autumn Statement day, the Chancellor confirmed that plans to reform the existing research and development (R&D) relief schemes,...

Business tax

22nd Nov 2023

Full steam ahead for R&D relief reform

At today’s Autumn Statement, the Chancellor confirmed that a new merged R&D relief scheme will be introduced for accounting periods...

HMRC & policy

22nd Nov 2023

Autumn Statement hands MTD reprieve to low-income taxpayers

If you listened to the Chancellor’s Autumn Statement speech you may have been surprised to hear no mention of Making Tax Digital for income...

HMRC & policy

15th Nov 2023

R&D notification form is new hurdle for claimants

Companies wanting to submit a research and development (R&D) relief claim for the first time for accounting periods beginning on or...

Management accounting

15th Sep 2023

Almost half of R&D claims lack compulsory form

Since 8 August 2023, all research and development (R&D) tax relief claims need to be accompanied by an additional information form (AIF...

Business tax

10th Mar 2023

Time to focus on the associated company rules

From 1 April 2023, we will no longer have the simplicity of a single corporation tax rate, but instead be back to the position last seen in...

Business tax

11th Jan 2023

Draft guidance sheds light on R&D changes

HMRC published draft guidance on 20 December on changes to the research and development (R&D) relief regimes that are due to come into...

Finance & strategy

28th Oct 2022

New VAT late payment and interest rules introduced

From 1 January 2023, a brand-new penalty and interest regime will be rolled out for late filing and late payment of VAT. This will...

HMRC & policy

7th Oct 2022

Points-based regime introduced for late VAT filing

From 1 January 2023, a brand-new penalty and interest regime will be rolled out for late filing and late payment of VAT. This will result...

HMRC & policy

31st Jan 2022

MTD for VAT: The final push

Since its introduction in 2019, MTD for VAT has only been compulsory for businesses with taxable turnover above the VAT threshold (...

Business tax

The devil is in the R&D-reform detail

Full steam ahead for R&D relief reform

Autumn Statement hands MTD reprieve to low-income taxpayers

R&D notification form is new hurdle for claimants

Almost half of R&D claims lack compulsory form

Time to focus on the associated company rules

Draft guidance sheds light on R&D changes

New VAT late payment and interest rules introduced

Points-based regime introduced for late VAT filing

MTD for VAT: The final push

Restrictions to HMRC’s helplines raise concerns

Accountech Bytes: Software, marmite, and mileage

HMRC bundle blunder costs taxpayer dear

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