FlyerTalk Forums - View Single Post - What happens to Avios / TPs / status upon the death of the account holder ?
Old Oct 23, 2013, 9:18 am
  #37  
uk1
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Join Date: Jan 2004
Location: UK
Posts: 11,969
Originally Posted by Alan Smith
The HMRC have a (as much as they are typically) pretty clear statement on this. http://www.hmrc.gov.uk/manuals/eimanual/eim21618.htm

But this is now OT. BA Couldn't use the HMRC/tax argument as HMRC say they're not taxable even if we "own" them.
Beware of a reinterpretation of:

However, there is a tax charge on such items, if they are provided by reason of the employee’s employment.
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