EIM21601 | Particular benefits: benefits from A to B: contents

Contents55 entries

1. EIM21610Particular benefits: accommodation, supplies and services on the employer's premises
2. EIM21611Particular benefits: supplies and services provided other than on the employer's premises: introduction
3. EIM21612Particular benefits: supplies and services provided other than on the employer's premises: excluded benefits
4. EIM21613Particular benefits: accommodation, supplies and services: meaning of not significant use for private purposes
5. EIM21614Particular benefits: accommodation, supplies and services: employer's purpose in providing benefit
6. EIM21615Particular benefits: supplies and services provided other than on the employer's premises: telephone lines
7. EIM21616Particular benefits: supplies and services provided other than on the employer's premises: telephone lines: employments where the exemption is likely to apply
8. EIM21617Particular benefits: supplies and services provided other than on the employer’s premises: Internet access in the employee’s home
9. EIM21618Particular benefits: air miles, credit card points etc
10. EIM21619Particular benefits: payment or reimbursement of expenses for accommodation, supplies and services
11. EIM21620Particular benefits: alterations, additions and repairs to living accommodation
12. EIM21690Particular benefits: annual parties and other social functions
13. EIM21691Particular benefits: annual parties and other social functions: examples
14. EIM21732Particular benefits: assets hired or rented by employer
15. EIM21630Particular benefits: assets placed at the disposal of a director or employee
16. EIM21631Particular benefits: cash equivalent of assets placed at the disposal of a director or employee
17. EIM21632Particular benefits: assets placed at the disposal of a director or employee: annual value
18. EIM21633Particular benefits: assets placed at the disposal of a director or employee: example
19. EIM21634Particular benefits: assets placed at the disposal of a director or employee: asset unavailable for part of a year
20. EIM21635Particular benefits: assets placed at the disposal of a director or employee: asset also used in the business or by other employees
21. EIM21636Particular benefits: assets placed at the disposal of a director or employee: asset used by the employee partly for private purposes and partly for work purposes
22. EIM21637Particular benefits: assets placed at the disposal of a director or employee: assets used partly for private purposes and partly for work purposes: mixed use benefit; background to example in EIM21638
23. EIM21638Particular benefits: assets placed at the disposal of a director or employee: assets placed at the disposal of an employee and used partly for private purposes and partly for work: example
24. EIM21639Particular benefits: assets placed at the disposal of a director or employee: assets at the disposal of the employee and employer: example
25. EIM21873Asset made available without transfer to a director or employee from 6 April 2017
26. EIM21875Asset made available without transfer to a director or employee:
27. EIM21878Asset made available without transfer to a director or employee:
28. EIM21880Asset made available without transfer to a director or employee: when it applies
29. EIM21882Asset made available without transfer to a director or employee: How to calculate the cash equivalent of the benefit (step 1)
30. EIM21885Asset made available without transfer to a director or employee: how to calculate the annual cost of the benefit (step 1)
31. EIM21888Asset made available without transfer to a director or employee: Deduction for unavailability of the asset for private use (step 2)
32. EIM21890Asset made available without transfer to a director or employee: Example of calculating the unavailable for private use deduction
33. EIM21892Asset made available without transfer to a director or employee: Unavailability - applying the sharing rules (step 3)
34. EIM21895Asset made available without transfer to a director or employee: Some examples
35. EIM21640Particular benefits: assets transferred to a director or employee: general outline and interaction with section 62 ITEPA 2003
36. EIM21645Particular benefits: assets transferred to a director or employee: when the special rules apply
37. EIM21646Particular benefits: assets transferred to a director or employee: assets transferred before they have been used or depreciated
38. EIM21647Particular benefits: assets transferred to a director or employee: assets transferred before they have been used or depreciated: example of asset purchased by employer
39. EIM21648Particular benefits: assets transferred to a director or employee: assets transferred before they have been used or depreciated: examples of assets built by employer, costing greater or less than market value
40. EIM21650Particular benefits: transfer of an asset previously available for use by a director or employee
41. EIM21651Particular benefits: transfer of an asset previously available for use by a director or employee: example
42. EIM21652Particular benefits: transfer of a computer previously available for use by a director or employee: interaction with limited computer exemption
43. EIM21653Particular benefits: transfer of a computer previously available for use by a director or employee: interaction with limited computer exemption: examples
44. EIM21655Particular benefits: transfer of used or depreciated assets
45. EIM21656Particular benefits: transfer of used or depreciated assets: living accommodation
46. EIM21660Particular benefits: assets transferred at overvalue by directors and employees to their employers
47. EIM21661Benefits: assets transferred at overvalue by directors and employees to their employers: example
48. EIM21662Particular benefits: assets transferred: associated costs
49. EIM21664Particular benefits: exemption for bicycles
50. EIM21665Particular benefits: exemption for bicycles: how exclusion of employees affects availability condition
51. EIM21666Particular benefits: bicycles: what counts as making bicycles available
52. EIM21667Particular benefits: bicycles: transfer of bicycle to employee
53. EIM21667AParticular benefits: bicycles: simplified approach to valuing cycles sold to employees after end of loan period
54. EIM21668Particular benefits: bicycles: cyclists’ meals and refreshments on “cycle to work” days
55. EIM21669Particular benefits: board and lodging