Employer-provided accommodation

Commentary – 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