Economic Affairs Committee Contents

Appendix 6: Abbreviations

AAT

Association of Accounting Technicians

APN

Accelerated Payment Notice

ATT

Association of Taxation Technicians

CBI

Confederation of British Industry

CIOT

Chartered Institute of Taxation

DOTAS

Disclosure of Tax Avoidance Schemes

FN

Follower Notice

GAAR

General Anti-Abuse Rule

HMRC

Her Majesty’s Revenue and Customs

ICAEW

Institute of Chartered Accountants in England and Wales

ICAS

Institute of Chartered Accountants of Scotland

JVCC

Joint VAT Consultative Committee

LITRG

Low Income Tax Reform Group

NICs

National Insurance Contributions

PAYE

Pay As You Earn

TLRC

Tax Law Review Committee

TPF

Tax Professionals Forum

VAT

Value Added Tax





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