Credit-tokens
Availability to public
Legislation/Regulatory –
ITEPA2003 s. 93
Benefit treated as earnings
Legislation/Regulatory –
ITEPA2003 s. 94
Cars, expenditure on
Legislation/Regulatory –
ITEPA2003 s. 269
Deductions from earnings
Legislation/Regulatory –
ITEPA2003 s. 363
Dispensations
Legislation/Regulatory –
ITEPA2003 s. 96
Disregard for money/goods or services obtained
Legislation/Regulatory –
ITEPA2003 s. 95
Employee benefits
Commentary –
Tax Reporter ¶414-100
;
Tax Reporter ¶433-800
;
Tax Reporter ¶433-810
;
Tax Reporter ¶433-820
;
Tax Reporter ¶458-040
HMRC Guidance –
EIM44040
Exempt use to obtain exempt benefits
Legislation/Regulatory –
ITEPA2003 s. 96A
Exemption from tax
Legislation/Regulatory –
ITEPA2003 s. 267
Gifts from third parties
Incidental overnight expenses
Legislation/Regulatory –
ITEPA2003 s. 268
Incidental overnight expenses and benefits
Commentary –
Tax Reporter ¶432-900
Meaning
Commentary –
Tax Reporter ¶414-100
PAYE
Commentary –
Tax Reporter ¶493-190
;
Tax Reporter ¶497-020
Legislation/Regulatory –
ITEPA2003 s. 695
Provision by reason of employment
Legislation/Regulatory –
ITEPA2003 s. 90
Provision for/use by employee's family
Legislation/Regulatory –
ITEPA2003 s. 91
Removal expenses and benefits
Legislation/Regulatory –
ITEPA2003 s. 272(2)