EIM21000 | The benefits code: general: contents

Contents24 entries

1. EIM21001The benefits code: general
2. EIM21002The benefits code: what is meant by a “benefit”
3. EIM21003The benefits code: what is meant by benefit: motive of employer is irrelevant: Rendell v Went
4. EIM21004The benefits code: benefits and fair bargain: Mairs v Haughey: Wilson v Clayton
5. EIM21005The benefits code: benefits chargeable under legislation other than the benefits code
6. EIM21006The benefits code: cash payments can be benefits: Wicks v Firth
7. EIM21007The benefits code: interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment
8. EIM21008The benefits code: interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment: continued
9. EIM21010The benefits code: when is a benefit provided: Templeton v Jacobs
10. EIM21101The benefits code: cash equivalent of benefits
11. EIM21102The benefits code: cash equivalent of benefits: the general rule
12. EIM21110The benefits code: cash equivalent of benefits: inhouse benefits: marginal additional expense: Pepper v Hart
13. EIM21111The benefits code: cash equivalent of benefits: housebenefits: marginal additional expense: examples
14. EIM21119Taxable benefits that are not payrolled: time limits for making good
15. EIM21120The benefits code: what is meant by "making good"
16. EIM21121The benefits code: when must making good take place?
17. EIM21122The benefits code: making good by waiver of remuneration
18. EIM21200The benefits code: apportionment of the cash equivalent of the benefit
19. EIM21201The benefits code: more on apportionment of the cash equivalent of the benefit: Westcott v Bryan
20. EIM21210The benefits code: deduction for necessary expenses
21. EIM21220The benefits code: who is the person providing a benefit?
22. EIM21230The benefits code: valuation of benefits: special rules for certain benefits
23. EIM21240The benefits code: benefits and reimbursed expenses exempt from tax
24. EIM21241The benefits code: benefits and reimbursed expenses not chargeable to tax: table