Employee benefits

£8,500 threshold, determination

Commentary – Essential Tax Companion ¶9220

Accommodation

– see Accommodation

Air miles

Commentary – Tax Reporter ¶432-850

Anti-avoidance provisions

Commentary – Tax Reporter ¶1007-525 ; Tax Reporter ¶1007-600

Case Law – W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Arm's length valuation

Legislation/Regulatory – Hansard 17/6/76

Assets placed at employee's disposal

Commentary – Essential Tax Companion ¶9240

Assets transferred

Commentary – Essential Tax Companion ¶9235

Awards under staff suggestion schemes

Commentary – Tax Reporter ¶437-750

Beneficial loans

– see Employment-related loans; Beneficial loans

Benefits code

Amounts taxable treated as earnings

Commentary – Tax Reporter ¶405-040

Control, meaning

Legislation/Regulatory – ITEPA2003 s. 69

HMRC Guidance – EIM20201 ; EIM20213

Deductions from

Commentary – Tax Reporter ¶458-000

Director, meaning

Legislation/Regulatory – ITEPA2003 s. 67

Dispensations, lower-paid employment

Legislation/Regulatory – ITEPA2003 s. 65

HMRC Guidance – COG907160 ; EIM05210 ; EIM30050 ; EIM30051 ; EIM30052 ; EIM30053 ; EIM30095 ; EIM30215 ; EIM77010

Earnings, relationship with

Legislation/Regulatory – ITEPA2003 s. 64

Employment, meaning

Legislation/Regulatory – ITEPA2003 s. 66

Exclusion of lower-paid employments from parts of

Legislation/Regulatory – ITEPA2003 s. 216-220

HMRC Guidance – EIM20100 ; EIM20106 ; EIM20211 ; EIM23040 ; NIM16275

Full-time working director

Legislation/Regulatory – ITEPA2003 s. 67

Generally

Commentary – Tax Reporter ¶412-800 ; Tax Reporter ¶412-850

Lower-paid employment exclusion

– see Lower-paid employment

Material interest, meaning

Legislation/Regulatory – ITEPA2003 s. 68

HMRC Guidance – EIM20212 ; EIM47225

Meaning

Legislation/Regulatory – ITEPA2003 s. 63

HMRC Guidance – EIM11413 ; EIM20005 ; EIM20006 ; EIM20007 ; EIM40303 ; NIM13003

Third party payments of money/transfer of assets

Legislation/Regulatory – ITEPA2003 s. 63(5)

Transitional provisions

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 17

Bicycles and cycling equipment

Commentary – Essential Tax Companion ¶9315

Broadband access

Commentary – Tax Reporter ¶437-575

HMRC Guidance – EIM07800 ; EIM21615 ; EIM21616 ; EIM21617 ; EIM32940

Case Law – Lucas v. Cattell (H.M. Inspector of Taxes)

Bus services

Generally

Commentary – Hardman's Tax Rates and Tables ¶3-505 ; Tax Reporter ¶432-600 ; Tax Reporter ¶432-650

HMRC Guidance – EIM21855

Salary sacrifice

Commentary – Tax Reporter ¶432-650

HMRC Guidance – EIM21855

Season tickets

Commentary – Tax Reporter ¶432-650

HMRC Guidance – EIM21855

Business use of home, expenses incurred

Commentary – Tax Reporter ¶437-550

HMRC Guidance – EIM01472 ; EIM01474

Case Law – Baird v Williams (HMIT) ; Bolam (H.M. Inspector of Taxes) v. Barlow ; NICOLL (H.M. INSPECTOR OF TAXES) v. AUSTIN ; Roskams (H.M. Inspector of Taxes) v. Bennett

Canteen meals

Commentary – Essential Tax Companion ¶9295

Cars

– see Company vehicles and fuel; Cars and vans

Cash equivalent treated as earnings

Legislation/Regulatory – ITEPA2003 s. 203

HMRC Guidance – EIM01100 ; EIM10220 ; EIM11322 ; EIM20020 ; EIM21101 ; EIM21102 ; EIM21120 ; EIM21121 ; EIM21122 ; EIM21647 ; EIM21660 ; EIM21661 ; EIM21704 ; EIM21860 ; EIM21905 ; EIM23140 ; EIM30001 ; EIM31255 ; EIM50100 ; EIM63660 ; NIM16003 ; NIM16290 ; PSA1090

Cash equivalent, charging provisions

Commentary – Essential Tax Companion ¶9200

Cash vouchers

– see also Cash vouchers

Generally

Commentary – Essential Tax Companion ¶9415

Charge on cash equivalent

Exceptions from charge

Commentary – Essential Tax Companion ¶9205

General charging provision

Commentary – Essential Tax Companion ¶9225

Generally

Commentary – Essential Tax Companion ¶9200

Charge, all-employee benefits

Commentary – Essential Tax Companion ¶9400

Cheap loans

– see Employment-related loans

Child-care

Accounts

Commentary – Essential Tax Companion ¶9285

Generally

Commentary – Essential Tax Companion ¶9150 ; Essential Tax Companion ¶9285

Tax relief restrictions from April 2011

Commentary – Essential Tax Companion ¶9285

Tax-free childcare for working parents

Commentary – Essential Tax Companion ¶9285

Childcare

– see Childcare

Christmas gifts

Commentary – Tax Reporter ¶432-050

Class 1A contributions

– see Class 1A contributions

Company vehicles and fuel

– see Cars and vans

Compliance checklists

Commentary – Tax Reporter ¶412-825

Computation of employer's taxable profits, deductions

– see Deductions

Computer equipment

Commentary – Hardman's Tax Rates and Tables ¶3-595 ; Tax Reporter ¶437-715 ; Tax Reporter ¶437-720 ; Essential Tax Companion ¶9305

Legislation/Regulatory – FA2006 s. 61(3)

HMRC Guidance – EIM21613 ; EIM21702

Contributions

Amount of

Legislation/Regulatory – CTA2009 s. 1293

Definitions

Legislation/Regulatory – CTA2009 s. 1296

Life assurance companies

Legislation/Regulatory – CTA2009 s. 1297

Making of

Legislation/Regulatory – CTA2009 s. 1291

Overview

Legislation/Regulatory – CTA2009 s. 1290, Sch. 2, para. 141

HMRC Guidance – BIM44515 ; BIM44571 ; BIM47130 ; IHTM42958 ; INTM440240

Payment out of

Legislation/Regulatory – CTA2009 s. 1294

Profits calculated before end of 9 month period

Legislation/Regulatory – CTA2009 s. 1295

Provision of qualifying benefits

Legislation/Regulatory – CTA2009 s. 1292

Timing of qualifying benefits

Legislation/Regulatory – CTA2009 s. 1293

Cost of, determination

Annual rental value, meaning

Legislation/Regulatory – ITEPA2003 s. 207

HMRC Guidance – CTM60550 ; EIM21632 ; EIM21878 ; EIM21882 ; EIM21885

Asset made available without transfer

Legislation/Regulatory – ITEPA2003 s. 205

HMRC Guidance – EIM21630 ; EIM21631 ; EIM21633 ; EIM21645 ; EIM21650 ; EIM21699 ; EIM21732 ; EIM21878 ; EIM21880 ; EIM21882 ; EIM21885 ; EIM21892 ; NIM15560

Basic rule

Legislation/Regulatory – ITEPA2003 s. 204

HMRC Guidance – EIM20506 ; EIM21102 ; EIM21110 ; EIM21200 ; EIM21201 ; EIM21634 ; EIM21635 ; EIM21637 ; EIM21729

Free or reduced rate services, valuation of

Legislation/Regulatory – Hansard 17/6/76

Market value, meaning

Legislation/Regulatory – ITEPA2003 s. 208

HMRC Guidance – EIM21632

Persons providing benefit, meaning

Legislation/Regulatory – ITEPA2003 s. 209

HMRC Guidance – EIM20510 ; EIM21220

Power to exempt minor benefits

Legislation/Regulatory – ITEPA2003 s. 210

HMRC Guidance – EIM21670 ; EIM21845 ; EIM21846 ; EIM21872

Transfer of used or depreciated asset

Legislation/Regulatory – ITEPA2003 s. 206

HMRC Guidance – EIM21650 ; EIM21651

Counselling and other outplacement services

Commentary – Tax Reporter ¶437-050

HMRC Guidance – EIM05010

Credit cards

Commentary – Essential Tax Companion ¶9410

Credit-tokens

– see also Credit-tokens

Generally

Commentary – Tax Reporter ¶414-100 ; Tax Reporter ¶433-800 ; Tax Reporter ¶433-810 ; Tax Reporter ¶433-820 ; Tax Reporter ¶458-040

HMRC Guidance – EIM44040

Cycles or cyclist's

Employer-provided meals

Legislation/Regulatory – SI 2002/205

Safety equipment

Legislation/Regulatory – ITEPA2003 s. 244

Cyclists

Breakfasts

Commentary – Tax Reporter ¶419-100

HMRC Guidance – EIM21845

Cycles and safety equipment

Commentary – Tax Reporter ¶432-550

HMRC Guidance – EIM21664

Death benefits

Commentary – Tax Reporter ¶436-000

HMRC Guidance – EIM21801

Deductions for employer providing

– see Deductions

Deductions from person's earnings

Legislation/Regulatory – ITEPA2003 s. 361, 365

HMRC Guidance – EIM21637 ; EIM31617 ; EIM63660

Deemed earnings

Commentary – Tax Reporter ¶1006-675 ; Tax Reporter ¶1006-735

Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs

Director's tax paid by employer

Commentary – Essential Tax Companion ¶9275

Director, meaning

Commentary – Tax Reporter ¶413-000

HMRC Guidance – EIM20202 ; EIM20203

Case Law – Commissioners of Inland Revenue v. D. Devine and Sons, Ltd.

Directors, meaning

Commentary – Essential Tax Companion ¶9215

Disabled employees

Minor benefits

Commentary – Tax Reporter ¶419-100

HMRC Guidance – EIM21845

Transport

Commentary – Tax Reporter ¶432-750

Disabled employees, exemption for employment costs

Legislation/Regulatory – SI 2002/1596

Dispensations

Generally

Commentary – Tax Reporter ¶413-100

Earnings

Commentary – Tax Reporter ¶1006-600 ; Tax Reporter ¶1006-675

Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs

Education and training

– see Education and training

Educational courses, tax-free payments

Commentary – Hardman's Tax Rates and Tables ¶3-610

Employer's taxable profits, deductions

– see Deductions

Employer-financed retirement benefits schemes

Commentary – Tax Reporter ¶391-650 ; Tax Reporter ¶423-900 ; Tax Reporter ¶703-250

HMRC Guidance – EIM15120

Case Law – Sempra Metals Ltd v. R & C Commrs

Employment related payments

Commentary – Tax Reporter ¶413-050

Employment, meaning

Commentary – Tax Reporter ¶413-050

Enterprise management incentives

Commentary – Essential Tax Companion ¶10010

Entertainment

– see Business entertainment

Exceptions from charge

Commentary – Essential Tax Companion ¶9205

Exemptions

Commentary – Essential Tax Companion ¶9205 ; Essential Tax Companion ¶9205

Expenses

– see Expenses

Expenses payments

Commentary – Tax Reporter ¶413-500

Legislation/Regulatory – ITEPA2003 s. 70-72

Eye tests and glasses

Commentary – Tax Reporter ¶437-920

HMRC Guidance – EIM21765

Eye tests and special corrective appliances

Legislation/Regulatory – ITEPA2003 s. 266(3), 267(2), 320A

HMRC Guidance – EIM21765

Eye tests and spectacles

Commentary – Essential Tax Companion ¶9320

Family and household, meaning

Commentary – Tax Reporter ¶413-050

Fuel vouchers etc.

Commentary – Tax Reporter ¶432-850

Health screening

Commentary – Tax Reporter ¶419-100

HMRC Guidance – EIM21845

Home outside UK owned through company

Legislation/Regulatory – ITEPA2003 s. 100A, 100B

Homeworkers

Commentary – Essential Tax Companion ¶9205

Incidental overnight expenses

Commentary – Tax Reporter ¶432-900 ; Tax Reporter ¶433-820

Legislation/Regulatory – ITEPA2003 s. 240, 241, 268, 716, Sch. 7, para. 33, 34

HMRC Guidance – EIM01270 ; EIM02710 ; EIM02720 ; EIM02730 ; EIM02740 ; EIM05250 ; EIM30295 ; EIM31837 ; EIM77010 ; TCM0118220

Incidental private use of assets

Commentary – Essential Tax Companion ¶9240

Internet connection

Commentary – Tax Reporter ¶437-575

HMRC Guidance – EIM07800 ; EIM21615 ; EIM21616 ; EIM21617 ; EIM32940

Case Law – Lucas v. Cattell (H.M. Inspector of Taxes)

Liability and indemnity insurance

Tax avoidance

Commentary – Essential Tax Companion ¶9420

Loans

– see Employment-related loans; Beneficial loans; employment related loans

Long-service awards

Commentary – Tax Reporter ¶437-800

Lower-paid employments

Calculation of earnings rate for a tax year

Legislation/Regulatory – ITEPA2003 s. 218

HMRC Guidance – EIM20101 ; EIM20102 ; EIM20105 ; EIM23040

Extra amounts to be added in connection with a car

Legislation/Regulatory – ITEPA2003 s. 219

Meaning

Legislation/Regulatory – ITEPA2003 s. 217

HMRC Guidance – EIM20007 ; EIM30081

Parts of benefits code not applicable

Legislation/Regulatory – ITEPA2003 s. 216

Related employments

Legislation/Regulatory – ITEPA2003 s. 220

Lunchtime use of works bus

Commentary – Tax Reporter ¶419-100

HMRC Guidance – EIM21845

Meals, staff canteen/subsidised

Commentary – Tax Reporter ¶419-100 ; Tax Reporter ¶437-600

HMRC Guidance – EIM21671 ; EIM21673 ; EIM21845 ; EIM32620

Medical insurance

Commentary – Essential Tax Companion ¶9100

Medical treatment

Commentary – Hardman's Tax Rates and Tables ¶3-580

Medical treatment benefits

Commentary – Tax Reporter ¶419-100 ; Tax Reporter ¶437-900

HMRC Guidance – EIM21845

Minor benefits

Commentary – Tax Reporter ¶419-100 ; Tax Reporter ¶432-050

HMRC Guidance – EIM21845

Minor benefits, exemption

Legislation/Regulatory – SI 2002/205

Mobile phones

Commentary – Hardman's Tax Rates and Tables ¶3-575

Mobile telephones

Commentary – Tax Reporter ¶437-700 ; Essential Tax Companion ¶9300

Legislation/Regulatory – FA2006 s. 60(4), (5) ; HMRCBrf 02/12 ; ITEPA2003 s. 266(2), 267(2), 319

HMRC Guidance – EIM21778 ; EIM21778 ; EIM21779 ; EIM21780 ; EIM21781 ; EIM21781 ; EIM24205 ; EIM44130 ; NIM14110

National Insurance contributions

Generally

Commentary – Hardman's Tax Rates and Tables ¶5-160

Non-approved pension schemes

– see Non-approved pension schemes

Non-cash

Commentary – Essential Tax Companion ¶9090

Non-cash vouchers

– see also Non-cash vouchers

Generally

Commentary – Tax Reporter ¶433-800 ; Tax Reporter ¶433-805 ; Tax Reporter ¶433-820 ; Tax Reporter ¶458-020

Notice of nil liability

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 15

Parking facilities

Commentary – Tax Reporter ¶432-500 ; Essential Tax Companion ¶9205

HMRC Guidance – EIM21685

Parties and functions

Commentary – Tax Reporter ¶433-750

HMRC Guidance – EIM21690

Case Law – (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.

PAYE

– see also PAYE

Generally

Legislation/Regulatory – SI 2003/2682 reg. 85-87

Payrolling

Commentary – Hardman's Tax Rates and Tables ¶3-660

Pensions advice

Commentary – Tax Reporter ¶419-100 ; Essential Tax Companion ¶9205

Legislation/Regulatory – SI 2002/205 reg. 5

HMRC Guidance – EIM21845

Personal security assets or services

Legislation/Regulatory – ITEPA2003 s. 377

Priority share allocations

Commentary – Essential Tax Companion ¶10030

Public bus subsidies

Commentary – Tax Reporter ¶432-650

HMRC Guidance – EIM21855

Public transport bus services

Legislation/Regulatory – ITEPA2003 s. 243 ; M04/13 ; SI 2002/205

Ramsay principle

Commentary – Tax Reporter ¶1007-600

Case Law – W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Recreational benefits

Commentary – Tax Reporter ¶419-100

HMRC Guidance – EIM21845

Recreational facilities provided to third parties

Legislation/Regulatory – SI 2002/205 reg. 6

Reimbursed expenses

Commentary – Essential Tax Companion ¶9425

Relocation allowance

Commentary – Hardman's Tax Rates and Tables ¶3-600

Relocation expenses

– see Relocation expenses and benefits

Removal expenses

– see Removal expenses and benefits

Residual liability to charge

Apportionment

Commentary – Tax Reporter ¶419-050

HMRC Guidance – EIM21110 ; EIM21200 ; EIM21220

Case Law – Kerr v Brown (HMIT); Boyd v Brown (HMIT)

Assets made available without transfer

Commentary – Tax Reporter ¶419-080

HMRC Guidance – EIM21630 ; EIM21631

Assets with business and private use

Commentary – Tax Reporter ¶419-050

HMRC Guidance – EIM21110 ; EIM21200 ; EIM21220

Case Law – Kerr v Brown (HMIT); Boyd v Brown (HMIT)

Benefit, meaning

Legislation/Regulatory – ITEPA2003 s. 201

HMRC Guidance – EIM01040 ; EIM02550 ; EIM11309 ; EIM11310 ; EIM20020 ; EIM20040 ; EIM20504 ; EIM21003 ; EIM21004 ; EIM21006 ; EIM21008 ; EIM21220 ; EIM21705 ; EIM21880 ; EIM23135 ; EIM32478 ; EIM33001 ; EIM64625 ; EIM64630 ; NIM13060 ; NIM16370

Cash equivalent

Commentary – Tax Reporter ¶419-050

HMRC Guidance – EIM21110 ; EIM21200 ; EIM21220

Case Law – Kerr v Brown (HMIT); Boyd v Brown (HMIT)

Cash equivalent of benefit treated as earnings

Legislation/Regulatory – ITEPA2003 s. 203

Determination of cost of benefit

Legislation/Regulatory – ITEPA2003 s. 204-206

Employment-related benefits, meaning

Legislation/Regulatory – ITEPA2003 s. 201

Excluded assets

Commentary – Tax Reporter ¶419-090

HMRC Guidance – EIM21667A

Excluded benefits, meaning

Legislation/Regulatory – ITEPA2003 s. 202

HMRC Guidance – EIM20006 ; EIM21880 ; EIM22710 ; EIM22745 ; EIM23900

Generally

Commentary – Tax Reporter ¶419-000

Case Law – Ronald Arthur Vestey and Others v. Commissioners of Inland Revenue ; XI Software Ltd v Laing (HMIT)

Making good by employee

Commentary – Tax Reporter ¶419-070

HMRC Guidance – EIM21120 ; EIM21122

Marginal cost basis

Commentary – Tax Reporter ¶419-050

HMRC Guidance – EIM21110 ; EIM21200 ; EIM21220

Case Law – Kerr v Brown (HMIT); Boyd v Brown (HMIT)

Market value

Commentary – Tax Reporter ¶419-090

HMRC Guidance – EIM21667A

Person providing the benefit

Commentary – Tax Reporter ¶419-090

HMRC Guidance – EIM21667A

Transfer of used/depreciated assets

Commentary – Tax Reporter ¶419-090

HMRC Guidance – EIM21667A

Retirement benefits

Commentary – Tax Reporter ¶436-000

HMRC Guidance – EIM21801

Retraining courses

Commentary – Tax Reporter ¶437-050

HMRC Guidance – EIM05010

Round-sum allowances

Commentary – Essential Tax Companion ¶9425

Salary sacrifice

Anti-avoidance

Commentary – Tax Reporter ¶412-910

Benefit in kind

Commentary – Tax Reporter ¶412-900

Bus services

Commentary – Tax Reporter ¶432-650

HMRC Guidance – EIM21855

Canteen meals

Commentary – Tax Reporter ¶437-600

HMRC Guidance – EIM21671 ; EIM21673 ; EIM32620

Legislation

Commentary – Tax Reporter ¶412-900

Notional salary, use of

Commentary – Tax Reporter ¶412-925

HMRC Guidance – EIM42771

Restrictions

Commentary – Tax Reporter ¶412-910

Statutory maternity pay

Commentary – Tax Reporter ¶412-920

HMRC Guidance – EIM42750

Structuring arrangements

Commentary – Tax Reporter ¶412-915

Case Law – Heaton (H.M. Inspector of Taxes) v. Bell

Scholarships

– see also Scholarships

Generally

Commentary – Tax Reporter ¶419-150 ; Tax Reporter ¶419-200 ; Essential Tax Companion ¶9280

HMRC Guidance – EIM06245

Season tickets

Commentary – Tax Reporter ¶432-650

HMRC Guidance – EIM21855

Seasonal gifts

Commentary – Tax Reporter ¶432-050

Securities and shares

– see Employment-related securities

Share option schemes

– see Employee share schemes

Small gifts

Generally

Commentary – Tax Reporter ¶432-050

Provided by third parties

Commentary – Tax Reporter ¶437-850

Social security benefits

– see Social security benefits

Sporting and recreational facilities

Commentary – Tax Reporter ¶419-100 ; Tax Reporter ¶433-700

HMRC Guidance – EIM21827 ; EIM21845

Sporting or recreational facilities

Commentary – Essential Tax Companion ¶9205

Sporting testimonial

Limited exemption

Commentary – Essential Tax Companion ¶9325

Staff canteen/subsidised meals

Commentary – Tax Reporter ¶437-600

HMRC Guidance – EIM21671 ; EIM21673 ; EIM32620

Subsidised meals

Commentary – Essential Tax Companion ¶9295

Subsidised meals provided to third parties

Legislation/Regulatory – SI 2002/205 reg. 6

Supplies and services

Commentary – Tax Reporter ¶437-500

Telephones

Commentary – Tax Reporter ¶437-575

HMRC Guidance – EIM07800 ; EIM21615 ; EIM21616 ; EIM21617 ; EIM32940

Case Law – Lucas v. Cattell (H.M. Inspector of Taxes)

Termination payments

– see also Termination payments

Generally

Commentary – Hardman's Tax Rates and Tables ¶3-605

Third parties

Entertainment

Commentary – Tax Reporter ¶433-760

Generally

Commentary – Tax Reporter ¶433-700

HMRC Guidance – EIM21827

Third party payments of money/transfer of assets

Legislation/Regulatory – CTA2009 s. 1291(3), (4), 1292(5), (6A), 1293(1), (1A), (2), (4)-(6) ; ITEPA2003 s. 554G ; ITTOIA2005 s. 39(3), (4), 40(5), (6A), 41(1), (1A), (4)-(6)

Threshold

Commentary – Tax Reporter ¶412-800

Transfer of assets

Generally

Legislation/Regulatory – ITEPA2003 s. 326

HMRC Guidance – EIM03127 ; EIM03133 ; EIM03134 ; EIM03135 ; EIM03136 ; EIM03137 ; TCM0118220

Relocation, guaranteed selling price schemes

Legislation/Regulatory – IRInt. 107

Transfer of assets, transaction costs

Commentary – Tax Reporter ¶437-950

Travel and subsistence

– see Travel and subsistence

Travelling to and from work

– see Travel expenses

Trivial benefits

Commentary – Hardman's Tax Rates and Tables ¶3-615 ; Essential Tax Companion ¶9205 ; Essential Tax Companion ¶9230

Value added tax

Commentary – Essential Tax Companion ¶9225

Legislation/Regulatory – SP A6

Vans

– see Cars and vans; Vans

Vouchers

– see also Cash vouchers; Non-cash vouchers

Generally

Commentary – Tax Reporter ¶433-800 ; Tax Reporter ¶433-805 ; Tax Reporter ¶433-820 ; Essential Tax Companion ¶9410

Welfare counselling

Commentary – Tax Reporter ¶419-100

Legislation/Regulatory – SI 2000/2080

HMRC Guidance – EIM21845

Workplace nurseries

Commentary – Essential Tax Companion ¶9150 ; Essential Tax Companion ¶9285

Works bus services

Commentary – Essential Tax Companion ¶9310

Works transport services

Commentary – Tax Reporter ¶432-600

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