Free Download Download our FREE Guide 'The Dos and Don'ts of Reference Checking'   Click Here

Salary Sacrifice - employer-provided canteens

Issue 34 - February 2010

printer friendly version

HMRC have published draft legislation to enact the measure announced in PBR 2009 to limit the exemption for employer-provided canteens where the exemption is used in conjunction with salary sacrifice or flexible benefits arrangements.  Also published is the related explanatory note.