(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without
giving rise to a UK income tax liability. (2 marks)
正确答案：(ii) Tax-free accommodationIt is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by anemployer to an employee will give rise to a taxable benefit unless it is:– necessary for the proper performan
