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Tax relief for professional fees: regulations

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The Income Tax (Professional Fees) Order, SI 2012/3004, adds to the table in ITEPA 2003 s 343 fees payable under the Gambling Act 2005 on application for or variation of a personal licence, and any fee payable under s 132 of that Act. ITEPA 2003 s 343 provides for a deduction from employment earnings for professional fees.