deductible expense

1)I am not one hundred percent sure what you mean here but basically even if a deduction is allowed in adjusting trading profit often the employee will be assessed on the deemed value of the benefit for tax suppress unless the benefit is exempt by law from being so assessed or the benefit is wholly,exclusively and necessarily used in purpose of employment or the benefit is considered trivial (the provision of free coffee and tea for example).
2)The government sets a level of statutory redundancy that workers are entitled to receive.It is based on number of years working for employer and age while working for employer.The payment is calculated at one and a half weeks pay for every year of service when employee was aged not less than 41 years old,one weeks pay for every year of employment when aged not less than 22 and at half a weeks pay for each year of employment below 22.For purposes of calculation, the maximum period for calculation is twenty years and earlier years beyond this in service of employer are not calculated.A ceiling is also imposed on amount of weekly pay used in calculation.At one time this was four hundred pounds a week.In exam the question will probably tell you amount of statutory redundancy entitlement.

It could potentially be either depending on the situation.Let us say that an individual runs a very small company themselves.As a result of separate legal personality of company the company could employ the individual concerned and pay them a salary.This would be a valid deduction against profit when calculating trading profit to be assessed against tax.Of course the owner would be assessed on this employment income earned.In a similar way if company car was provided then the expense of leasing this could be deducted from profits for tax purposes.Of course then employee would be taxed on benefit obtained as a result of provision of this benefit.