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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Time is passing

Property problems

Complicated transition

Shaking the foundations

Get your losses in order!

Mind the gaps

The devil in the detail

Growing and shrinking pains

Man versus machine

Turnover torment

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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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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