The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The treatment of benefits provided by an employer follows much the same rules for both corporation tax and income tax on trading profits.
The key point to remember is that there is no symmetry between the deduction available to the employer in computing his trading profits for income or corporation tax purposes and the cash equivalent of the benefit upon which the employee is taxed. See Example 1.
The rules on how to calculate the profits of a business for tax purposes are in
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