Judgment
The majority judgment held that under r 31(1)(i) any deduction 'in respect of the provision of living accommodation' provided by the employer included heat and light bills. This is because the worker had no choice over whether to take heat and light to live in the caravans. It was a necessary part of their staying there. Therefore the costs of heat and light could not be deducted by the employer in addition to the deductions for the accommodation itself.
Read more about this topic: Leisure Employment Services Ltd V HM Revenue & Customs
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That thought you worthy of it.”
—William Shakespeare (1564–1616)
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