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Where an annual function is provided virtually using IT then the exemption is capable of being met provided all other conditions are also satisfied as the exemption applies to allow for costs of provision which are generally incurred for the purposes of the event itself.
Income Tax and National Insurance contributions exemption for employer-provided coronavirus antigen tests
Share This Post Share on facebook Share on linkedin Share on twitter Share on email A new temporary exemption has been introduced to make sure
The real Living Wage rates for 2020/21 have been announced as £9.50 in the UK and £10.85 in London.
These are voluntary minimum wage rates from the Living Wage Foundation