Updated to include information on changes to the system for benchmark scale rates and overseas scale rates, effective from 6 April 2019.
We examine the terms on which company cars and car allowances are offered as a benefit to employees.
The Government has launched a call for evidence to improve its understanding of the use of income tax relief for employees' business expenses.
Updated to include information on changes to the benchmark scale rates system, from 6 April 2019.
For the purposes of the statutory provisions prohibiting unlawful deductions from wages, the definition of "wages" excludes "any payment in respect of expenses incurred by the worker in carrying out his employment", holds the EAT in London Borough of Southwark v O'Brien.
HR and legal information and guidance relating to employee expenses.