324 Small gifts from third parties
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

324  Small gifts from third parties

(1)     No liability to income tax arises in respect of a gift provided for an employee or a member of the employee's family or household if conditions A to E are met.

(2)     Condition A is that the gift is not provided by the employer or a person connected with the employer.

(3)     Condition B is that neither the employer

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

VAT definition

LEXISNEXIS

Grounds of appeal—introducing new evidence

Grounds of appeal—introducing new evidenceCoronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. The

LEXISNEXIS

Traditional procurement of construction contracts

Traditional procurement of construction contractsThis Practice Note provides a basic explanation of traditional procurement in construction. It looks at why this type of procurement is used and also considers particular issues to take into account when choosing to follow this procurement route.When

LEXISNEXIS

Medco

MedcoSTOP PRESS: A new RTA small claims protocol for whiplash claims comes into effect for accidents occurring on or after 31 May 2021. The small claims track limit for personal injury claims arising from an RTA is increased to £5000 in respect of general damages for pain, suffering and loss of