Water and sewerage charges Employer-provided accommodationCommentary – Tax Reporter ¶414-800 Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 10, 11 HMRC Guidance – EIM11332 ; EIM21620 Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson
Employer-provided accommodationCommentary – Tax Reporter ¶414-800 Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 10, 11 HMRC Guidance – EIM11332 ; EIM21620 Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson