– see also Employee benefits; Class 1A contributions

Beneficial loans

– see Beneficial loans

Cars

– see Cars and vans

Diesel cars

Legislation/Regulatory – FA2018 s. 9

Employees

Commentary – Indirect Tax Reporter ¶6-900

Generally

Commentary – 8.4

Legal expenses paid by employer

Case Law – XI Software Ltd v Laing (HMIT) (2004) Sp C 450

Living accommodation

Commentary – 6.510.7

Loft converted into office by prospective employer

Case Law – Templeton (HM Inspector of Taxes) v Jacobs. [1996] BTC 416

Lump sum payment for loss of rights

Case Law – Mairs (HM Inspector of Taxes) v. Haughey. [1992] BTC 373

Overseas properties

Commentary – 10.7

Payment made under consent order settling unfair dismissal claim

Case Law – Wilson (HM Inspector of Taxes) v Clayton. [2004] BTC 477

Reimbursement

Case Law – Stones v. Hall (H.M. Inspector of Taxes). [1988] BTC 323

School fees, cash equivalent of reduction

Case Law – Pepper (H.M. Inspector of Taxes) v. Hart and related appeals. [1989] BTC 595 ; Pepper (HM Inspector of Taxes) v Hart and related appeals. [1990] BTC 552 ; Pepper (HM Inspector of Taxes) v. Hart and related appeals. [1992] BTC 591