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Changes at the manse

14 March 2007 / John T Newth
Issue: 4099 / Categories: Comment & Analysis , Capital Gains , Income Tax
JOHN T NEWTH FCA, FTII, FIIT, ATT reminds readers of the current tax treatment of ministers of religion.

KEY POINTSEffect of employment tribunals' decisions on ministers of religion employment status.Vocational income is taxable.Special rules relating to ministers' allowable expenses.Capital gains tax relief on ministers' own properties where they live in church provided accommodation.

'WE DON'T DO God' is the oft-quoted remark of a former aide to the current Prime Minister. Well the Government may not 'do God' but a sizeable chunk of the population in the UK still worships the god of their choice.
Being a minister of religion is a thankless task. One is subject to higher criticism of one's sermons from the back rows of the church. Interference by the bishop parochial church council deacons or elders is all part of the job as well as the hostile atmosphere at the annual (or more regular) church meeting. The workload is punishing and the financial recompense hardly attractive.
No wonder...

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