Income Tax and the treatment of expenses for voluntary office holders - Draft Finance Bill legislation

By Technical Team on 10 Sep 2019

The Chartered Institute of Taxation (CIOT) sets out its response to the draft legislation replacing the existing concessionary treatment of payments or reimbursements of reasonable out-of-pocket expenses to voluntary office holders contained in HMRC guidance at EIM71100.

Our submission is available to view here and the draft legislation here.

Techncial Team