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Employer-provided living accommodation: changes to the tax treatment from 6 April 2021
Susan Ball

09 April 2020

If an employer provides an employee, director, or a member of an employee’s or director’s family or household with living accommodation, a benefit in kind can arise both in respect of the living accommodation itself and the associated benefits (such as utilities, furniture, and other services met by the employer).

Susan Ball

Partner

Susan has over 30 years' experience working extensively in the employment tax, investigations and reward field. She has a breadth of experience in dealing with all aspects of PAYE and Social Security in the UK and overseas as well as the Construction Industry Scheme, employee benefits and expenses, compliance and employment status issues together with reward planning including salary sacrifice from both an advisory and compliance point of view.

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