EIM21000 - The benefits code: general: contents

Part 3 Chapter 3 ITEPA 2003

1. EIM21001

   Benefits: general
2. EIM21002

   What is meant by a “benefit”
3. EIM21003

   Motive of employer irrelevant: Rendell v Went
4. EIM21004

   Benefits and fair bargains: Mairs v Haughey
5. EIM21005

   Benefits chargeable under other legislation
6. EIM21006

   Cash payments can be benefits: Wicks v Firth
7. EIM21007

   Interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment
8. EIM21008

   Interaction of the benefits code with the taxing of payments and benefits received on termination or change of employment: continued
9. EIM21010

   When a benefit is provided: Templeton v Jacobs
10. EIM21101

    Cash equivalent of benefits
11. EIM21102

    Cash equivalent: general rule
12. EIM21110

    Cash equivalent: 'in-house' benefits: Pepper v Hart
13. EIM21111

    Cash equivalent: 'in-house' benefits: examples of marginal additional expense
14. EIM21119

    Time limits for making good
15. EIM21120

    Cash equivalent: making good
16. EIM21121

    When must making good take place?
17. EIM21122

    'Making good' by waiver of remuneration
18. EIM21200

    Apportionment of cash equivalent
19. EIM21201

    More on apportionment of cash equivalent: Westcott v Bryan
20. EIM21210

    Deduction for necessary expenses
21. EIM21220

    Who is person providing the benefit
22. EIM21230

    Special rules for valuation of certain benefits
23. EIM21240

    Benefits and expenses exempt from tax
24. EIM21241

    Benefits and reimbursed expenses not chargeable to tax: table
25. EIM21600

    Particular benefits and expenses payments