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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

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

CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural Business and the Rural Powerhouse.

The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with trusts and estates.

The Association of Taxation Technicians has prepared two ‘How to’ guides to help agents navigate the Trust Registration Service and UK Property Reporting Service.