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Where a trip is taken partly for business and partly for holiday, the IRD will look at the immediate purpose of the trip and will refrain from taxing the benefit if the holiday element is merely incidental to a business trip. However, in cases where a clearly identifiable part of a journey is taken for holiday purpose, the expenses relating to that part of the journey will have to be ascertained and will be assessed as income of the employee. In the above scenario, the cost of additional accommodation and meal expenses for those 3 days should be taxable.
2011-10-26 03:05 PM
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Ceci
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