Updated to include information about changes to the rules on time limits for making good on benefits-in-kind, effective from tax year 2017/18 onwards.
Most of the attention centred on the recent Uber decision has focused on the employment law aspects of the case. But there could be far wider implications in terms of tax obligations, according to Leigh Sayliss, partner at law firm Howard Kennedy.
A model expenses policy, which deals with purpose, general procedure, travel, air, rail, taxis, use of your own car, late night/early morning transport, meals/accommodation, overseas expenses, relocation expenses, business entertainment/gifts, christmas parties/annual events, expenses that will not be reimbursed and false claims.
A model contract clause on bonuses and expenses for managers.
The full text of the Police Regulations 2003 for police employers.
A model contract clause on expenses.
HR and legal information and guidance relating to employee expenses.