Class 1 exclusion

Commentary – Tax Reporter ¶1006-730

Employers providing

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.

Exemption from tax

Legislation/Regulatory – ITEPA2003 s. 264, 716

Generally

Commentary – Essential Tax Companion ¶9080 ; Essential Tax Companion ¶9150