Agricultural workers
Benefits-in-kind
Commentary –
Tax Reporter ¶485-100
Board and lodging exemption
Commentary –
Tax Reporter ¶485-100
Casual workers
Commentary –
Tax Reporter ¶485-160
Racehorse trainers and stud farm employees
Commentary –
Tax Reporter ¶485-120
HMRC Guidance –
EIM68500
Stable lads
Commentary –
Tax Reporter ¶485-140