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Tax case law on benefits in kind

Does any one know an easy way of finding tax case law on benefits in kind and use of an asset by a director?  I have a disagreement with the Revenue as I say the asset is available to the other employees at the same day rate as the director uses it but he says this is not valid and it is still a benefit in kind on the director


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Subscribe to the likes of CCH or Tolleys, and do a search. Well, you did ask for an easy way - you made no mention of cost ;)

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Bit more info?

Could you give us a clue what the dispute is? It might help us think of something that could be useful. Is there any history of employees using the asset and paying the day rate? Is this any good?

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