INCOME TAX – NATIONAL INSURANCE CONTRIBUTIONS – employee given free bus pass by employer – whether exempt from tax under ITEPA s 243 as ‘financial or other support for a public transport road service’ – link to non-cash voucher legislation – whether pre-enacting history can be considered – whether other contributions by employer to bus company satisfied statutory test – whether zonal bus tickets satisfy that test – appeal dismissed
[2016] UKFTT 520 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 January 2022; Ref: scu.567969