Section 62 ITEPA 2003

It is quite common for employers to lease assets such as motor cars and television sets for use by employees.

The benefit to the employee does not count as earnings within Section 62 ITEPA 2003 because the employee is not able to convert it into money (see [## Section 62 ITEPA 2003

It is quite common for employers to lease assets such as motor cars and television sets for use by employees.

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