Business tax – guidance

480: Expenses and benefits - a tax guide

Explains the tax law relating to expenses payments and benefits received by directors and employees. Current and previous tax years.

Documents

480(2016): Expenses and benefits

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480(2015): Expenses and benefits

480(2014): Expenses and benefits

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480(2013): Expenses and benefits

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Detail

A guide for employers on the tax law relating to expenses payments and benefits received by employees and directors.