Business taxes

Accommodation costs

Kunjur [2021] UKFTT 362 (TC) (FTT): this is a rare example of an employee being able to obtain tax relief for the cost of accommodation. The taxpayer was an experienced dental surgeon living with his family in Southampton and took on a full-time training position in London for four years renting a property nearby to live in during the week. A percentage of his accommodation costs was held to be referable to the duties of his employment. Expect an appeal.

Bonus payments subject to NICs

Charles Tyrwhitt LLP [2021] UKUT 165 (TCC) (UT): bonus payments made to five members of the LLP constituted remuneration for employment (and were therefore subject to class 1 NICs). The bonuses were paid in respect of earlier periods when the individuals were employees of the LLP even though they became members of the LLP before the conditions for the...

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.