Policy paper
Income Tax: preventing liability to charge being removed from certain taxable benefits in kind
This tax information and impact note applies to individuals who pay for benefits-in-kind they receive and any employer who provides its employees with benefits-in-kind who then pay for the benefit.
Documents
Details
This measure seeks to clarify in law that the concept of 鈥渇air bargain鈥� applies only to general taxable benefits where the taxable amount is based on the cost to the employer of providing the benefit.
Updates to this page
Published 16 March 2016