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Dill

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Dill

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Tax Tutor.
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  • May 16, 2019 at 11:13 am #516120
    maxpopper
    Member
    • Topics: 177
    • Replies: 132
    • ☆☆☆

    Sir there is a question in current kaplan kit that

    On 6 April 18 dill returned to UK and commenced employment with Herb pls as IT manager

    One of the points mentioned in question is that on 25 Jan 19 Herb plc paid a health club membership fee of 990 for benefits of dill

    Sir in solution they have added 990 in employment income for tax year 18/19. Can you please explain me that why they have added 990? And is health club membership fee a taxable benefit or exempt benefit?

    May 17, 2019 at 3:36 am #516219
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    This IS a taxable benefit and is computed as the COST to the employer – it is not time apportioned between tax years over the period for which the membership lasts if that is your query

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