EIM11404 - Living accommodation: provided for members of the employee's family or household
Section 97(1) ITEPA 2003
The employee is also within Part 3 Chapter 5 ITEPA 2003 where living accommodation is provided by reason of his or her employment for members of the employee바카라 사이트™s family or household. As defined in Section 721(4) and (5) ITEPA 2003, family or household covers the employee바카라 사이트™s:
- spouse
- children and their spouses
- parents
- servants, dependants and guests.