Income Tax (Earnings and Pensions) Act 2003 section 111

Disputes as to annual value

Section 111 sets out the procedure for resolving disputes about the annual value of living accommodation provided in connection with employment.

• The section applies whenever there is a disagreement over the annual value of living accommodation for the purposes of the employment-related accommodation rules.
• Either party may apply to the tribunal to have the disputed annual value determined.
• The tribunal application is governed by the relevant provisions of Part 5 of the Taxes Management Act 1970.
• Each person concerned in the dispute has the right to be a party to the tribunal proceedings.