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Following the release of the draft finance bill, in particular the draft Section 339A that is to be inserted into ITEPA 2003, we thought it would be useful to put together a vodcast explaining the technical aspects of the draft legislation. The following link should allow you to access our YouTube channel and view our […]
The much anticipated draft of the Finance Bill has today been released, containing amongst other things draft clauses relating to the restriction on tax relief on travel and subsistence expenses for workers engaged through intermediaries. The following documents are relevant: • Employment Intermediaries and Tax Relief for Travel and Subsistence: Summary of Responses to the consultation • The draft legislation • Explanatory notes to the draft legislation • The gov.uk guidance on the draft legislation […]