| Commentary

(n) Medical check-ups

| Commentary

(n)     Medical check-ups

Until 2007/08, the Revenue published the surprising view that the provision of health checks or medical screening to an employee did not confer a chargeable benefit on the employee (Revenue Interpretation RI 45, May 1993). This approach was ultimately called into question and so the matter was addressed in the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007 (SI 2007/2090). For 2009/10 and following tax years the matter is addressed in ITEPA 2003 s 320B. There is no charge to tax in respect of the provision for an employee, on

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