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Budget/Finance Act

...from April. Keep a few extra pounds in savers’ pockets

Parliament decided not to legislate for the proposed exemption to income tax for trivial benefits in kind.

The decision was made to enable the swift enactment of Finance (No 2) Bill, meaning the exemption will not come into force from 6 April as originally planned.

The measure would have exempted small benefits of up to £50 as long as they were not in recognition of services, part of a contractual obligation, or made in conjunction with a salary sacrifice arrangement.

Annuities; expenses; VAT

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