The measure
The Chancellor announced that the government will publish a call for evidence to better understand the use of income tax relief for employees’ expenses, including unreimbursed expenses.
The government confirmed its Autumn Statement 2016 announcements concerning the treatment of benefits in kind. The government reiterated its intention to issue a call for evidence on the tax treatment of benefits in kind and to publish a consultation paper containing proposals to bring the tax treatment of employer-provided living accommodation and board and lodgings up to date.
Who will be affected?
Employers and employees.
When?
The calls for evidence and consultation will be published on 20 March 2017.
Our view
A review of benefit and expense rules may allow for a simpler and more modern regime to be developed going forward.
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