Commentary

(c) Exception for costs paid by employer

Division BII Taxation of Employment Income
| Commentary

(c) Exception for costs paid by employer

| Commentary

(c)     Exception for costs paid by employer

There is, however, an important exclusion from the charge under ITEPA 2003 s 401, contained in s 413A. This was inserted by the Enactment of Extra-Statutory Concessions Order 2011 SI 2011/1037 having effect in relation to payments made on or after 6 April 2011. It was then amended by the Enactment of Extra-Statutory Concessions Order 2013 SI 2013/234 with effect from 1 March 2013. No-one practising employment law in courts or tribunals should be ignorant of its detailed terms. The provision replaced Extra-Statutory Concession ESC

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