(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in th

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(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without

giving rise to a UK income tax liability. (2 marks)

参考答案:

(ii) Tax-free accommodationIt is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by anemployer to an employee will give rise to a taxable benefit unless it is:– necessary for the proper performan

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