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Posts Tagged ‘Finance Bill 2011’

TAX ON PROFESSIONAL SUBSCRIPTIONS

For the tax years 2004 to 2010, expenses incurred by an employer on behalf of an employee in connection with the payment (or reimbursement) of annual membership fees of a professional body were exempt from tax where such membership was regarded as “relevant to the business” of the employer.

Finance Act 2011 stated that this tax exemption is not available for the tax year 2011 and subsequent tax years.

USC & THE SELF EMPLOYED

Death and taxes are often cited as the two inevitables in life but there is a third: political rhetoric. And in the run-up to what is surely the most interesting general election in decades, the policies and promises are changing faster than last week’s passing of the Finance Bill.

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