Abstract
The broad effect of the legislation is that, in the cases to which it applies, expenses payments and the value of benefits are assessed under Schedule E on the director or employee, leaving him to claim any deduction which may be due for expenses necessarily incurred in the performance of the duties of the office or employment (Chapter 4).
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© 1984 KTR
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Packer, B., Baker, E. (1984). Fringe Benefits — Basic Rules. In: A Tax Guide to Pay and Perks. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-17585-7_5
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DOI: https://doi.org/10.1007/978-1-349-17585-7_5
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-0-333-37343-9
Online ISBN: 978-1-349-17585-7
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