TAILIEUCHUNG - 480(2012) Expenses and benefits A tax guide

Because car sharing vehicles serve local residents, and because of the documented beneficial effects of car sharing on vehicle ownership and usage, the proposed text amendment would allow car share vehicles to park in certain accessory residential parking facilities. In medium and higher density residential districts (R5 – R10 districts, except R5A districts), where the potential for car sharing is greater, car share vehicles would be allowed to park in a maximum of 5 spaces or 20% of the total number of spaces, whichever is greater. In lower density multi-family residential districts (R3-2 and R4) car share vehicles would. | HM Revenue Customs 480 2012 Expenses and benefits A tax guide 480 This booklet explains the tax law relating to expenses payments and benefits received by directors and employees earning at a rate of 8 500 or more a year. It also explains the tax law relating to the valuation of non-cash benefits received by any taxpayer on or after 6 April 1998 in connection with termination of employment or from a non-approved retirement benefits scheme. For information on these non-cash benefits read Chapter 27 before you look at any other section of the booklet. This booklet is based on the law in force at 6 April 2011. It has no binding force and does not affect your rights of appeal. Certain specific aspects of the law affecting securities share schemes apply from dates later than 6 April 2007. Please see the website address shown at Chapter for more details. References to the relevant legislation are shown at the side of each paragraph. If you are in doubt consult the wording of the statute at New or revised material is indicated by a green line in the margin. Contents Chapter page 1 Legal background 2 2 Dispensations - Notice of nil liability 6 3 Tax treatment of expenses payments 7 4 Taxable benefits and facilities 8 5 Non-taxable payments and benefits 9 6 Valuation of benefits 15 7 Deductions for expenses 17 8 Travelling and subsistence expenses 19 9 Employees engaged on international work 20 10 Expenses for spouse accompanying employee on business trips 21 11 Cars and vans available for private use - when a benefit charge is incurred 22 12 Calculating the car benefit charge 25 1 3 Fuel provided for company cars and vans 33 14 Vans available for private use 35 15 Pooled cars or vans 37 16 Mileage Payments and Passenger Payments 38 17 Beneficial loan arrangements 40 18 Scholarships 48 19 Tax not deducted from remuneration paid to directors 49 20 Entertaining expenses 50 21 Provision of living accommodation 51 22 Mobile phones and BlackBerrys 56

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