A benefit is ‘provided’ at the point in time when it became available to be enjoyed by the taxpayer and not when the cost of providing the benefit was incurred. Templeton V Jacobs 1996 STC 991
A cash payment made by an educational trust, established by the taxpayer’s employer, to the minor child of a taxpayer, was caught under the term ‘benefits and facilities of whatsoever nature’. Wicks v Firth 1984 56 TC 318
The expression ‘benefits and facilities of whatsoever nature’ also covers a cash payment made directly to the taxpayer. Mairs v Haughey 1992 STC 495
Expenditure by a company on repairs of a house let to a director where such repairs are of a nature that usually fall on the tenant are assessable as a benefit-in-kind. Doyle v Davison 40 TC 140
However, in the UK case of IRC v Luke 40 TC 630, expenditure on repairs, being of a kind which would normally fall on an owner, were not a taxable benefit-in-kind.
“This appeal concerned the right of a company to make tax free payments to an employee in respect of travel and subsistence.” 20TACD2018
