EIM21604 | Particular benefits: benefits and exemptions from R to Z: contents

Contents39 entries

1. EIM21806Benefits: retraining costs
2. EIM21807Benefits: scale rate expenses payments
3. EIM21810Benefits: special security measures
4. EIM21811Particular benefits: special security measures: what is a security asset or service?
5. EIM21812Particular benefits: special security measures: part use of a security asset
6. EIM21813Particular benefits: special security measures: action by nominated Inspector
7. EIM21814Particular benefits: special security measures: action by nominated Inspector: appeals
8. EIM21815Particular benefits: special security measures: action by nominated Inspector
9. EIM21820Particular benefits: sick pay schemes
10. EIM21825Particular benefits: exemption for sports and recreation facilities: general
11. EIM21826Particular benefits: exemption for sports and recreation facilities: exclusion of mechanically propelled vehicles and domestic premises
12. EIM21827Particular benefits: exemption for sports and recreation facilities: more than one employer involved in providing facilities: restricted use by local residents
13. EIM21830Particular benefits: tax free remuneration
14. EIM21832Particular benefits: late night taxis: first condition: later than usual and until at least 9pm
15. EIM21833Particular benefits: late night taxis: second condition: irregular occasions
16. EIM21834Particular benefits: late night taxis: third condition: public transport ceased or not reasonable to expect employee to use it
17. EIM21835Particular benefits: third party entertainment: general
18. EIM21836Particular benefits: third party entertainment: meaning of 'entertainment'
19. EIM21837Particular benefits: third party entertainment: conditions to be satisfied for exemption
20. EIM21838Particular benefits: third party entertainment: multi- purpose vouchers and credit tokens
21. EIM21839Particular benefits: third party entertainment: interaction with £8,500 calculation
22. EIM21840Particular benefits: third party entertainment: interaction with section 356 ITEPA 2003: liaison with accounts office
23. EIM21842Particular benefits: services of travel buddy
24. EIM21860Particular benefits: treatment of benefits that are trivial in amount (to 5 April 2016)
25. EIM21861Particular benefits: treatment of benefits that are trivial in amount: factors to bear in mind - distinguish from “minor” benefits (to 5 April 2016)
26. EIM21862Particular benefits: treatment of benefits that are trivial in amount: action to take (to 5 April 2016)
27. EIM21863Particular benefits: trivial benefits - examples (to 5 April 2016)
28. EIM21864Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)
29. EIM21865Particular benefits: exemption for trivial benefits – conditions to be satisfied - the cost of the trivial benefit (from 6 April 2016)
30. EIM21866Particular benefits: exemption for trivial benefits – conditions to be satisfied - cash and cash vouchers (from 6 April 2016)
31. EIM21867Particular benefits: exemption for trivial benefits – conditions to be satisfied – contractual obligation (from 6 April 2016)
32. EIM21868Particular benefits: exemption for trivial benefits – conditions to be satisfied – not in recognition of particular services (from 6 April 2016)
33. EIM21869Particular benefits: exemption for trivial benefits – directors and other officers of close companies (from 6 April 2016)
34. EIM21870Particular benefits: exemption for trivial benefits – directors and other officers of close companies – members of their family or household (from 6 April 2016)
35. EIM21871Particular benefits: exemption for trivial benefits – relationship with other exemptions (from 6 April 2016)
36. EIM21872Particular benefits: exemption for trivial benefits – miscellaneous issues (from 6 April 2016)
37. EIM21845Particular benefits: exemption for welfare counselling
38. EIM21850Particular benefits: exemption for works buses
39. EIM21855Particular benefits: exemption for subsidies to public bus services