ATT publishes technical articles on the Taylor review and the Common Reporting Standard
Released 8 August 2017
The Association of Taxation Technicians (ATT) has published two technical articles Good Work: The Taylor Review of Modern Working Practices and Five Reasons not to overlook the Common Reporting Standard.
Good Work: The Taylor Review of Modern Working Practices summarises the recent Government review of how employment practices need to adapt to modern working patterns, which was prompted by the growth in agency working and the gig economy.
Five Reasons not to overlook the Common Reporting Standard explains the Common Reporting Standard (CRS) which covers the most countries and currently involves around 100 countries exchanging financial information to combat tax evasion. The article also highlights the obligation on some firms to officially notify their clients about CRS by the end of August 2017 or face penalties.
View and/or download the articles at Technical Articles.