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Benefits: general

What is meant by a “benefit�

Motive of employer irrelevant: Rendell v Went

Benefits and fair bargains: Mairs v Haughey

Benefits chargeable under other legislation

Cash payments can be benefits: Wicks v Firth

Interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment

Interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment: continued

When a benefit is provided: Templeton v Jacobs

Cash equivalent of benefits

Cash equivalent: general rule

Cash equivalent: 'in-house' benefits: Pepper v Hart

Cash equivalent: 'in-house' benefits: examples of marginal additional expense

Time limits for making good

Cash equivalent: making good

When must making good take place?

'Making good' by waiver of remuneration

Apportionment of cash equivalent

More on apportionment of cash equivalent: Westcott v Bryan

Deduction for necessary expenses

Who is person providing the benefit

Special rules for valuation of certain benefits

Benefits and expenses exempt from tax

Benefits and reimbursed expenses not chargeable to tax: table

Particular benefits and expenses payments