Generally

Commentary – Quick Overview ¶9150 ; Quick Overview ¶9295
Legislation/Regulatory – ITEPA2003 s. 317 ; SI 2002/205 reg. 6
HMRC Guidance – EIM16210 ; EIM21670 ; EIM21671 ; EIM21672 ; EIM21672A ; EIM21673 ; EIM21675 ; EIM21676 ; EIM21677 ; EIM21679 ; EIM44132 ; NIM05684 ; NIM05685 ; NIM14110 ; TCM0118220

Meals, exemptions from tax

Commentary – Tax Reporter ¶437-600
HMRC Guidance – EIM21671 ; EIM21673 ; EIM32620