Emma Rawson

Emma Rawson OBE 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: erawson@att.org.uk.

Emma won the Tolley’s award for outstanding contribution to taxation in 2025-26 by an individual.

ARTICLES

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Too many twists and turns

Tricky balancing act

Hiding in plain sight

The importance of being tax aware

Don’t be late

Time to get ready

Property problems

All at a loss

Remember to notify

Ready for take-off?

Simplicity with strings

Are we nearly there yet?

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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to: taxation@lexisnexis.co.uk.

NEWS

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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

DEADLINE DATES

Deadline dates for October 2026

CASES

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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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Emma Rawson

Deadline dates for October 2026