Budget 2004: Other Employment Taxation Announcements

• Author:
• KPMG

Subsidised Workplace Meals Exemption Changed

From 6 April 2004, the exemption for subsidised workplace meals has been amended to reinstate the provision which says that a meals subsidy needs to be offered to all employees for the exemption to apply.

Relief for Staffing Costs

Amendments are being made to the rules determining the expenditure on staffing costs which
qualify for research and development tax credits and the remediation of contaminated land. Both
sets of rules are being amende... (135 more words)

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