Benefits in kind – family company paid care home fees for Mrs Baylis, wife of one employee and mother of another – whether contract with care home made in a personal capacity or as agent for employer – agency law considered and applied – held, contracted as agent – provision of the care therefore benefit in kind for family member – whether statute directs which of two possible employees liable to benefit in kind charge – whether a matter of employer’s discretion – reliance on Vestey – other personal expenses paid by employer – whether taken into account when dividends calculated – whether benefits in kind – appeal allowed
Judge Anne Redston
[2016] UKFTT 725 (TC), [2017] SFTD 217
Bailii
England and Wales
Income Tax
Updated: 10 December 2021; Ref: scu.571792