Employee benefits

Generally

Commentary – Tax Reporter ¶432-600 ; Tax Reporter ¶432-650 ; Essential Tax Companion ¶9310
HMRC Guidance – EIM21855

Salary sacrifice

Commentary – Tax Reporter ¶432-650
HMRC Guidance – EIM21855

Season tickets

Commentary – Tax Reporter ¶432-650
HMRC Guidance – EIM21855

Employer-provided/subsidised

Generally

Legislation/Regulatory – ITEPA2003 s. 242, 243 ; M04/13 ; SI 2002/205
HMRC Guidance – EIM10090 ; EIM21850 ; EIM21855 ; NIM13150

Generally

Commentary – Hardman's Tax Rates and Tables ¶3-505