ATT Autumn Statement representations
Trivial benefits
Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising
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ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs
The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax