The Chartered Institute of Taxation has noted anomalies in the tax system whereby the same benefit (for example a flu jab) is treated differently depending on whether it is paid for by the employer or provided via a voucher compared to the position where the employee incurs the cost directly and is reimbursed.
The CIOT is calling for the tax treatment of such benefits to be equalised as a tax-simplification measure.
https://www.tax.org.uk/ciot-calls-for-equal-tax-treatment-of-benefits
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