Rent-A-Room Relief

Rent-A-Room Relief

In February, the ATT responded to the government’s call for evidence on rent-a-room relief. The use of rent-a-room relief has increased in recent years, and the call for evidence (the call) was issued to find out more about: The current use of the relief Whether the...
Dividend Allowance

Dividend Allowance

The current regime for taxing dividends has been in place since 6 April 2016. Under the rules, all taxpayers, regardless of the rate at which they pay tax, are eligible for a ‘dividend allowance’. Although termed an ‘allowance’, in reality the dividend allowance is a...