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    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - Living accommodation - b. Ancillary expenses - General rule - 27510

    Ancillary services provided in connection with living accommodation may give rise to a taxable benefit, and include: - heating, lighting and cleaning; - repairs, maintenance and decoration (excluding structural...

    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - Living accommodation - b. Ancillary expenses - Employee in job-related accommodation - 27515

    Where the provision of living accommodation is not taxable because the employee satisfies one of the exceptions in ¶27475, the amount assessable in respect of ancillary services (other than...

    Autumn leaves

    You’ve heard from a colleague that he gets his gardening paid for by the company. You know that the Taxman is particular about private expenditure but there are grey areas. How can you take...

    A flattering alternative

    A potential employee asks for a higher net income because of his travelling costs. But how much extra tax will this cost you? You don’t want to lose him, so how do you satisfy him and yourself?