HC Deb 14 December 1983 vol 50 c451W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer what criteria are used by the Inland Revenue in deciding whether membership subscriptions to an employer's organisation are tax deductible.

Mr. Moore

Subscriptions paid by employers to bodies such as trade associations are deductible to the extent that they are incurred wholly and exclusively for the purposes of the employer's trade.

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