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Employment Appeal Tribunal Judgment of Judge Tayler on 1 May 2024.
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 18 April 2024.
Employment Appeal Tribunal Judgment of Judge Auerbach, Charles Edward Lord and Ms G Mills on 25 January 2024.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
Employment Appeal Tribunal Judgment of Mr Justice Sheldon on 25 March 2024.
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
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