Sometimes it can be difficult to decide if the conditions for
living accommodation exemption under Section 99(2) ITEPA 2003 (see
EIM11346) have been met.
Take special care where claims to exemption are made on
behalf of large groups of workers rather than by individuals, for
example where claims are made by trades unions or by employers.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
