Chapter EIM21006
| Published date | 22 May 2014 |
| Record Number | EIM21006 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The statutory definition of a benefit is wide enough to include a cash payment which a director or an employee (except for 2015/16 and earlier one in an excluded employment (EIM20007)), receives by reason of the employment and which is not chargeable to income tax under some other provision.
Wicks v Firth (56TC318)For example, in Wicks v Firth payments made as scholarships to the children of an employee within the benefits code were held to be benefits within Section 201 ITEPA 2003.
In that case the payments were exempt from charge by Section 331 ICTA 1988 (this exemption was...
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