| EIM21001 | Benefits: general |
| EIM21002 | What is meant by a
“benefit” |
| EIM21003 | Motive of employer
irrelevant: Rendell v Went |
| EIM21004 | Benefits and fair
bargains: Mairs v Haughey |
| EIM21005 | Benefits chargeable under
other legislation |
| EIM21006 | Cash payments can be
benefits: Wicks v Firth |
| EIM21007 | Interaction of the
benefits code with the taxing of payments and benefits received on
termination or change of employment |
| EIM21008 | Interaction of the
benefits code with the taxing of payments and benefits received on
termination or change of employment: continued |
| EIM21010 | When a benefit is
provided: Templeton v Jacobs |
| EIM21101 | Cash equivalent of
benefits |
| EIM21102 | Cash equivalent: general
rule |
| EIM21110 | Cash equivalent:
'in-house' benefits: Pepper v Hart |
| EIM21111 | Cash equivalent:
'in-house' benefits: examples of marginal additional expense |
| EIM21120 | Cash equivalent: making
good |
| EIM21121 | When must making good
take place? |
| EIM21122 | 'Making good' by waiver
of remuneration |
| EIM21200 | Apportionment of cash
equivalent |
| EIM21201 | More on apportionment of
cash equivalent: Westcott v Bryan |
| EIM21210 | Deduction for necessary
expenses |
| EIM21220 | Who is person providing
the benefit |
| EIM21230 | Special rules for
valuation of certain benefits |
| EIM21240 | Benefits and expenses
exempt from tax |
| EIM21241 | Benefits and expenses not
chargeable to tax: table |
| EIM21600 to EIM22900 | Particular benefits and
expenses payments |
