– see also Hotels; Travel expenses; Living accommodation

Adult placement carers

Commentary – Tax Reporter ¶546-600

Agricultural workers

Commentary – Tax Reporter ¶485-120
HMRC Guidance – EIM68500

Amateur sports persons, recognised representative sporting bodies providing

Legislation/Regulatory – ESC 3.10

Bed and breakfast accommodation for homeless persons

Commentary – Indirect Tax Reporter ¶51-805 ; Indirect Tax Reporter ¶52-435

Board and lodging

Agreements

Commentary – Tax Reporter ¶208-720
HMRC Guidance – BIM75015

Simpler income tax for small business

Commentary – Tax Reporter ¶268-900

Transitional arrangements

Commentary – Tax Reporter ¶268-900

Boarding houses for school pupils, supply in the course of business

Case Law – Customs and Excise Commissioners v. Morrison's Academy Boarding Houses Association. (1977) 1 BVC 108

Business use of home

Commentary – Tax Reporter ¶208-700 ; Tax Reporter ¶437-550 ; Tax Reporter ¶546-500
HMRC Guidance – BIM46840 ; BIM47800 ; BIM47820 ; BIM47825 ; BIM75010 ; CG64200 ; EIM01472 ; EIM01474
Case Law – Baird v Williams (HMIT) ; Bolam (H.M. Inspector of Taxes) v. Barlow ; NICOLL (H.M. INSPECTOR OF TAXES) v. AUSTIN ; Roskams (H.M. Inspector of Taxes) v. Bennett

Capital item: VAT group

Commentary – Indirect Tax Reporter ¶19-818

Caravan

Legislation/Regulatory – Sch. 8, Grp. 9, Note (b) ; VATA94 Sch. 7A, Grp. 12, Note 1(b)

Charities

Ancillary to welfare

Commentary – Indirect Tax Reporter ¶50-290

Challenge events

Commentary – Indirect Tax Reporter ¶50-876

Closely related to education

Commentary – Indirect Tax Reporter ¶50-290

Domestic accommodation

Commentary – Indirect Tax Reporter ¶50-290

Generally

Commentary – Indirect Tax Reporter ¶50-290

Not a similar establishment

Commentary – Indirect Tax Reporter ¶50-290

Type of accommodation

Commentary – Indirect Tax Reporter ¶50-290

Visitors to sheltered housing

Commentary – Indirect Tax Reporter ¶50-290

Welfare services

Commentary – Indirect Tax Reporter ¶50-290 ; Indirect Tax Reporter ¶50-810

Charity or public body, ancillary to provision of care, treatment or instruction

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, Note (7)

Clergymen's living expenses

Commentary – Tax Reporter ¶414-850

Deductions for trading expenditure

Commentary – Tax Reporter ¶208-550
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn

Deposit, output tax

Case Law – Moonraker's Guest House Ltd. (1990) 5 BVC 816

Deposits, tax point

Commentary – Indirect Tax Reporter ¶11-910
HMRC Guidance – Notice 700 ; Notice 709/3

Domestic accommodation

Charities

Commentary – Indirect Tax Reporter ¶50-290

Employees

Consideration

Commentary – Indirect Tax Reporter ¶11-180

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602
HMRC Guidance – Notice 700 ; Notice 701/36 ; Notice 701/41 ; Notice 718

Private use of business services

Commentary – Indirect Tax Reporter ¶13-885

Value of supply

Commentary – Indirect Tax Reporter ¶14-700

Employer-provided

Allowances and deductions

Commentary – Tax Reporter ¶414-800
HMRC Guidance – EIM11332 ; EIM21620
Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson

Alterations and repairs

Commentary – Tax Reporter ¶437-450
HMRC Guidance – EIM21620

And provided by reason of employment, meaning

Commentary – Tax Reporter ¶414-550
HMRC Guidance – EIM11406 ; EIM11414 ; EIM11421 ; EIM11423 ; EIM20503

Annual value

Commentary – Quick Overview ¶9405
Legislation/Regulatory – ITEPA2003 s. 110, 111
HMRC Guidance – EIM11432 ; EIM11440 ; EIM11441 ; VOACGTSEC1_PART5

Associated costs

Commentary – Tax Reporter ¶414-800 ; Tax Reporter ¶414-850
HMRC Guidance – EIM11332 ; EIM21620
Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson

Benefit treated as earnings

Legislation/Regulatory – ITEPA2003 s. 102
HMRC Guidance – EIM11309 ; EIM11310 ; EIM11311 ; EIM11405 ; EIM31618 ; EIM65805 ; EIM77010

Calculation of cash equivalent

Legislation/Regulatory – ITEPA2003 s. 103, 104, 105
HMRC Guidance – EIM11311 ; EIM11402 ; EIM11415 ; EIM11422 ; EIM11428 ; EIM11429 ; EIM11431 ; EIM11436 ; EIM11437 ; EIM11438 ; EIM11439 ; EIM11440 ; EIM11442 ; EIM11443 ; EIM11477 ; EIM11480 ; EIM11481

Cash equivalent

Legislation/Regulatory – ESC A91 ; ITEPA2003 s. 106
HMRC Guidance – EIM11421 ; EIM11422 ; EIM11426 ; EIM11427 ; EIM11428 ; EIM11431 ; EIM11441 ; EIM11472 ; EIM11473 ; EIM11474A ; EIM11480 ; EIM11481 ; EIM11482 ; EIM11483 ; EIM11484 ; EIM11485 ; VOACGTSEC1_PART5

Cash equivalent, cost in excess of £75,000

Commentary – Tax Reporter ¶414-700
HMRC Guidance – EIM11472

Cash equivalent, cost not over £75,000

Commentary – Tax Reporter ¶414-675
HMRC Guidance – EIM11410 ; EIM11432 ; EIM11502

Chevening House

Legislation/Regulatory – ITEPA2003 s. 101

Cost more than £75,000

Legislation/Regulatory – ESC A91 ; ITEPA2003 s. 106, 107
HMRC Guidance – EIM11421 ; EIM11422 ; EIM11426 ; EIM11427 ; EIM11428 ; EIM11431 ; EIM11441 ; EIM11472 ; EIM11473 ; EIM11474A ; EIM11477 ; EIM11478 ; EIM11479 ; EIM11480 ; EIM11481 ; EIM11482 ; EIM11483 ; EIM11484 ; EIM11485 ; VOACGTSEC1_PART5

Cost not over £75,000

Legislation/Regulatory – ITEPA2003 s. 105
HMRC Guidance – EIM11415 ; EIM11422 ; EIM11428 ; EIM11431 ; EIM11436 ; EIM11437 ; EIM11438 ; EIM11439 ; EIM11440 ; EIM11442 ; EIM11443 ; EIM11477 ; EIM11480

Cost of

Commentary – Tax Reporter ¶414-670
HMRC Guidance – EIM11430

Cost of providing, formula for calculation

Legislation/Regulatory – ITEPA2003 s. 104, 107
HMRC Guidance – EIM11429 ; EIM11473 ; EIM11477 ; EIM11478 ; EIM11479 ; EIM11481 ; VOACGTSEC1_PART5

Council tax

Commentary – Tax Reporter ¶414-800
Legislation/Regulatory – ITEPA2003 s. 314
HMRC Guidance – EIM11332 ; EIM15023 ; EIM21620 ; NIM02102 ; NIM14110
Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson

Deduction of sums made good

Commentary – Tax Reporter ¶414-675
HMRC Guidance – EIM11410 ; EIM11432 ; EIM11502

Deductions from earnings

Legislation/Regulatory – ITEPA2003 s. 364
HMRC Guidance – EIM11503 ; EIM31618

Directors

Legislation/Regulatory – ITEPA2003 s. 99
HMRC Guidance – EIM11342 ; EIM11347 ; EIM11349 ; EIM11351 ; EIM11352 ; EIM11353 ; EIM11366 ; EIM21724 ; EIM21725 ; EIM21726 ; EIM60020 ; EIM61012 ; EIM66625 ; EIM68310

Exceptions to charge

Commentary – Quick Overview ¶9405

Exemptions

Commentary – Tax Reporter ¶414-600
Legislation/Regulatory – ITEPA2003 s. 99
HMRC Guidance – EIM11336 ; EIM11339 ; EIM11341 ; EIM11342 ; EIM11342 ; EIM11347 ; EIM11347 ; EIM11348 ; EIM11349 ; EIM11349 ; EIM11350 ; EIM11351 ; EIM11352 ; EIM11353 ; EIM11361 ; EIM11362 ; EIM11366 ; EIM21724 ; EIM21725 ; EIM21726 ; EIM60020 ; EIM60020 ; EIM61012 ; EIM66625 ; EIM68150 ; EIM68310 ; EIM68310
Case Law – Langley and Others v. Appleby (H.M. Inspector of Taxes) ; Lord Hanson v Mansworth (HMIT)

Expenses

Commentary – Tax Reporter ¶414-800
Legislation/Regulatory – ITEPA2003 s. 315
HMRC Guidance – EIM11332 ; EIM21620 ; EIM21720 ; EIM21721 ; EIM21722 ; EIM21723 ; EIM66625 ; EIM68450 ; NIM14110
Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson

Expensive

Commentary – Quick Overview ¶9405

Family members and household

Commentary – Tax Reporter ¶414-550
HMRC Guidance – EIM11406 ; EIM11414 ; EIM11421 ; EIM11423 ; EIM20503

Farm workers' board and lodging

Commentary – Tax Reporter ¶485-100
HMRC Guidance – EIM11342 ; EIM50010

Generally

Commentary – Tax Reporter ¶414-500 ; Tax Reporter ¶437-500 ; Tax Reporter ¶458-060
Legislation/Regulatory – ESC A56 ; ESC A91
HMRC Guidance – EIM44050
Case Law – CORDY (H.M. INSPECTOR OF TAXES) v. GORDON.

Gross rateable values

Commentary – Tax Reporter ¶414-675
HMRC Guidance – EIM11410 ; EIM11432 ; EIM11502

Higher wage or salary

Commentary – Tax Reporter ¶414-575
HMRC Guidance – EIM11307 ; EIM11308 ; EIM11309 ; EIM11310
Case Law – CORDY (H.M. INSPECTOR OF TAXES) v. GORDON. ; Heaton (H.M. Inspector of Taxes) v. Bell ; MACHON (H.M. INSPECTOR OF TAXES) v. McLOUGHLIN. ; TENNANT v. SMITH (Surveyor of Taxes).

Home abroad owned by a company

Commentary – Tax Reporter ¶414-530

Homes outside UK owned through company

Legislation/Regulatory – ITEPA2003 s. 100A, 100B

Hotel accommodation, alternative to

Commentary – Tax Reporter ¶414-650

Lease premiums

Commentary – Tax Reporter ¶414-675
Legislation/Regulatory – FA2009 s. 71(4)-(6) ; ITEPA2003 s. 105(4)-(4B), 105A, 105B
HMRC Guidance – EIM11410 ; EIM11432 ; EIM11502

Living accommodation, meaning

Commentary – Tax Reporter ¶414-525
HMRC Guidance – EIM01020 ; EIM11321
Case Law – CORDY (H.M. INSPECTOR OF TAXES) v. GORDON.

Local authorities

Commentary – Tax Reporter ¶414-600
Legislation/Regulatory – ITEPA2003 s. 98
HMRC Guidance – EIM11336 ; EIM11339 ; EIM11341 ; EIM11342 ; EIM11347 ; EIM11348 ; EIM11349 ; EIM11350 ; EIM11361 ; EIM11362 ; EIM11367 ; EIM60020 ; EIM65805 ; EIM68150 ; EIM68310
Case Law – Langley and Others v. Appleby (H.M. Inspector of Taxes) ; Lord Hanson v Mansworth (HMIT)

Ministers of religion

Commentary – Tax Reporter ¶488-120 ; Tax Reporter ¶488-130
HMRC Guidance – EIM60046

More than one employee or director

Legislation/Regulatory – ITEPA2003 s. 108
HMRC Guidance – EIM11410 ; EIM11411 ; EIM11422 ; EIM11428

Necessary to proper performance of duties

Case Law – Vertigan v. Brady (H.M. Inspector of Taxes). [1988] BTC 99

Part business use

Commentary – Tax Reporter ¶414-900
HMRC Guidance – EIM11501 ; EIM11502 ; EIM11503 ; EIM11506

Performance of duties, customary/necessary rule

Commentary – Tax Reporter ¶414-600
HMRC Guidance – EIM11336 ; EIM11339 ; EIM11341 ; EIM11342 ; EIM11347 ; EIM11348 ; EIM11349 ; EIM11350 ; EIM11361 ; EIM11362 ; EIM60020 ; EIM68150 ; EIM68310
Case Law – Langley and Others v. Appleby (H.M. Inspector of Taxes) ; Lord Hanson v Mansworth (HMIT)

Person involved in providing accommodation, meaning

Legislation/Regulatory – ITEPA2003 s. 112

Personal relationships

Commentary – Tax Reporter ¶414-600
HMRC Guidance – EIM11336 ; EIM11339 ; EIM11341 ; EIM11342 ; EIM11347 ; EIM11348 ; EIM11349 ; EIM11350 ; EIM11361 ; EIM11362 ; EIM60020 ; EIM68150 ; EIM68310
Case Law – Langley and Others v. Appleby (H.M. Inspector of Taxes) ; Lord Hanson v Mansworth (HMIT)

Precedence of charge

Legislation/Regulatory – ITEPA2003 s. 109
HMRC Guidance – EIM11306 ; EIM11311

Private use purposes

Legislation/Regulatory – ITEPA2003 s. 316
HMRC Guidance – EIM21610 ; EIM21611 ; EIM21612 ; EIM21613 ; EIM21614 ; EIM21615 ; EIM21616 ; EIM21779 ; EIM21846 ; EIM21880 ; NIM14105 ; NIM14110

Provision by reason of employment

Legislation/Regulatory – ITEPA2003 s. 97
HMRC Guidance – CTM60600 ; EIM00513 ; EIM00530 ; EIM01020 ; EIM11403 ; EIM11413 ; EIM11425 ; EIM31615 ; NIM13140

Provision for performance of duties

Legislation/Regulatory – ITEPA2003 s. 99
HMRC Guidance – EIM11342 ; EIM11347 ; EIM11349 ; EIM11351 ; EIM11352 ; EIM11353 ; EIM11366 ; EIM21724 ; EIM21725 ; EIM21726 ; EIM60020 ; EIM61012 ; EIM66625 ; EIM68310

Rates and council tax

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 10, 11

Rectification of tenancy agreement by substitution of premium for rent

Case Law – Toronto-Dominion Bank v Oberoi & Ors. [2007] BTC 49

Reimbursement of benefit

Case Law – Stones v. Hall (H.M. Inspector of Taxes). [1988] BTC 323

Rent allowance paid by employer

Commentary – Tax Reporter ¶414-575
HMRC Guidance – EIM11307 ; EIM11308 ; EIM11309 ; EIM11310
Case Law – CORDY (H.M. INSPECTOR OF TAXES) v. GORDON. ; Heaton (H.M. Inspector of Taxes) v. Bell ; MACHON (H.M. INSPECTOR OF TAXES) v. McLOUGHLIN. ; TENNANT v. SMITH (Surveyor of Taxes).

Rent deducted from gross wage

Commentary – Tax Reporter ¶414-575
HMRC Guidance – EIM11307 ; EIM11308 ; EIM11309 ; EIM11310
Case Law – CORDY (H.M. INSPECTOR OF TAXES) v. GORDON. ; Heaton (H.M. Inspector of Taxes) v. Bell ; MACHON (H.M. INSPECTOR OF TAXES) v. McLOUGHLIN. ; TENNANT v. SMITH (Surveyor of Taxes).

Rented by person providing accommodation

Commentary – Tax Reporter ¶414-675
HMRC Guidance – EIM11410 ; EIM11432 ; EIM11502

Repairs and alterations to

Legislation/Regulatory – ITEPA2003 s. 313
HMRC Guidance – EIM21620 ; NIM14110

Repairs and improvements

Commentary – Tax Reporter ¶414-800
HMRC Guidance – EIM11332 ; EIM21620
Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson

Representative occupiers

Commentary – Tax Reporter ¶414-600
HMRC Guidance – EIM11336 ; EIM11339 ; EIM11341 ; EIM11342 ; EIM11347 ; EIM11348 ; EIM11349 ; EIM11350 ; EIM11361 ; EIM11362 ; EIM60020 ; EIM68150 ; EIM68310
Case Law – Langley and Others v. Appleby (H.M. Inspector of Taxes) ; Lord Hanson v Mansworth (HMIT)

Retirement benefits

Legislation/Regulatory – SI 2007/3537

Running expenses

Commentary – Tax Reporter ¶414-850 ; Quick Overview ¶9245

Scotland

Legislation/Regulatory – ESC A56

Security threat

Commentary – Tax Reporter ¶414-600
HMRC Guidance – EIM11336 ; EIM11339 ; EIM11341 ; EIM11342 ; EIM11347 ; EIM11348 ; EIM11349 ; EIM11350 ; EIM11361 ; EIM11362 ; EIM60020 ; EIM68150 ; EIM68310
Case Law – Langley and Others v. Appleby (H.M. Inspector of Taxes) ; Lord Hanson v Mansworth (HMIT)

Security threat to employees

Legislation/Regulatory – ITEPA2003 s. 100
HMRC Guidance – EIM11362 ; EIM21724 ; EIM21811

Shadow directors

Commentary – Tax Reporter ¶414-550
HMRC Guidance – EIM11406 ; EIM11414 ; EIM11421 ; EIM11423 ; EIM20503

Shared accommodation

Commentary – Tax Reporter ¶414-675
HMRC Guidance – EIM11410 ; EIM11432 ; EIM11502

Sub-letting by employee

Commentary – Tax Reporter ¶414-575
HMRC Guidance – EIM11307 ; EIM11308 ; EIM11309 ; EIM11310
Case Law – CORDY (H.M. INSPECTOR OF TAXES) v. GORDON. ; Heaton (H.M. Inspector of Taxes) v. Bell ; MACHON (H.M. INSPECTOR OF TAXES) v. McLOUGHLIN. ; TENNANT v. SMITH (Surveyor of Taxes).

The property, meaning

Legislation/Regulatory – ITEPA2003 s. 113

Transitional provisions and savings

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 21

Value added tax

Commentary – Quick Overview ¶67870

Water or sewerage charges

Commentary – Tax Reporter ¶414-800
HMRC Guidance – EIM11332 ; EIM21620
Case Law – Butter (H.M. Inspector of Taxes) v. Bennett ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson

Working abroad, approved overseas rates

Commentary – Tax Reporter ¶457-570
HMRC Guidance – EIM05250 ; EIM05277 ; EIM05280 ; EIM34030

Working away from home, deductible expenses

Commentary – Quick Overview ¶9171

Excluded from exemption

Generally

Legislation/Regulatory – Dir. 2006/112 art. 135(2)(a)

Hotel, inn, boarding house or similar establishment

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(d), Note (9)

Expenses, solicitors

– see Disbursements

Foreign trade expenses

Commentary – Quick Overview ¶6525

Four weeks continuous supply

Case Law – Elga & Askar Co. Ltd. and Ditaro Caterers Ltd. v. Commissioners of Customs and Excise. (1983) 1 BVC 560

Furnished holiday letting

– see Furnished holiday lettings

Furnished lettings

– see Furnished holiday lettings; Rent-a-room relief

Holiday

– see Holiday accommodation

Home abroad owned by a company

Commentary – Tax Reporter ¶414-530

Homes outside UK owned through company

Legislation/Regulatory – ITEPA2003 s. 100A, 100B

Hospitals

Commentary – Indirect Tax Reporter ¶28-650

Hotels

– see Hotels and guest houses

Houseboat

Legislation/Regulatory – VATA94 Sch. 8, Grp. 9, Note (b)

Incurred wholly exclusively and necessarily in the performance of duties of employment

Case Law – Johnstone & Ors [2016] TC 04979

Job-related, private residence relief

Commentary – Quick Overview ¶15545

Letting of surplus business accommodation

Legislation/Regulatory – IRDec. 9 ; ITTOIA2005 s. 21
HMRC Guidance – BIM41015

Local authorities obligation to provide

Commentary – Indirect Tax Reporter ¶51-805 ; Indirect Tax Reporter ¶52-435

Long stays

Conditions for value reduction

Commentary – Indirect Tax Reporter ¶14-650
HMRC Guidance – Notice 709/3

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602
HMRC Guidance – Notice 700 ; Notice 701/36 ; Notice 701/41 ; Notice 718

Value of standard-rated services after four weeks

Commentary – Indirect Tax Reporter ¶14-650
HMRC Guidance – Notice 709/3

Long-stay

Exemption

Case Law – McGrath. (1989) 4 BVC 779

Permanent hotel guests

Case Law – McGrath v. Customs and Excise Commissioners. [1992] BVC 51

Long-stay, value of supply

Legislation/Regulatory – BB 15/2006-1 ; VATA94 Sch. 6, para. 9

Lorry drivers' overnight subsistence

Legislation/Regulatory – IRInt. 51

Members of Parliament

Capital allowances

Legislation/Regulatory – CAA2001 s. 34
HMRC Guidance – CA23050

Disallowance of deductions

Legislation/Regulatory – ITEPA2003 s. 360

Expenses

Legislation/Regulatory – F(No. 2)A2010 Sch. 4, para. 1(4)-(6) ; ITEPA2003 s. 292
HMRC Guidance – NIM05692

Generally

Commentary – Tax Reporter ¶236-356
Legislation/Regulatory – SI 2001/1004 reg. 16

Ministers of religion

Commentary – Tax Reporter ¶488-120 ; Tax Reporter ¶488-130
Legislation/Regulatory – ITEPA2003 s. 290, 290A, 290B, 351
HMRC Guidance – EIM16170 ; EIM21210 ; EIM31611 ; EIM32866 ; EIM60007 ; EIM60009 ; EIM60011 ; EIM60013 ; EIM60014 ; EIM60040 ; EIM60044 ; EIM60046 ; PAYE70230 ; TCM0118040

MPs and others

Commentary – Practical Capital Allowances ¶165-200

National minimum wage

Commentary – Key Data ¶3-565

Offshore oil and gas rig workers, transfers to and from mainland

Legislation/Regulatory – ITEPA2003 s. 305
HMRC Guidance – EIM34110 ; EIM67195 ; NIM02433 ; NIM06380 ; TCM0118220

Overnight, wholly and exclusively for professional purposes

Case Law – Watkis (H.M. Inspector of Taxes) v. Ashford Sparkes & Harward (a firm). [1985] BTC 391

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602
HMRC Guidance – Notice 700 ; Notice 701/36 ; Notice 701/41 ; Notice 718

Police officers

Commentary – Tax Reporter ¶486-740
HMRC Guidance – EIM32485 ; EIM68110 ; EIM68120 ; EIM68130 ; EIM68131 ; EIM68140 ; EIM68150 ; EIM68160

Private residence relief

– see Private residence relief

Public house, persons treated as one direction

Commentary – Indirect Tax Reporter ¶43-705

Relocation expenses and benefits

– see Relocation expenses and benefits

Rent paid, wholly and exclusively incurred for professional purposes

Case Law – Revenue and Customs Commissioners v Healy. [2013] BTC 1,958

Rent-a-room relief

– see Rent-a-room scheme

Rents

– see Rents

Residence

– see Residence

Residence or ordinary residence

– see Residence

Residential

– see Residential accommodation/buildings; Land and buildings

Residential for practice and study of yoga for health

Case Law – (1983) 1 BVC 1,212 ; (1984) 2 BVC 200,044

Self-employed long-distance lorry drivers

Commentary – Tax Reporter ¶208-550
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn

Single or multiple supply cases

Residential heated accommodation

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 701/7 ; Notice 709/3 ; Notice 709/5

Timeshare

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 701/7 ; Notice 709/3 ; Notice 709/5

Use of furnishings

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 701/7 ; Notice 709/3 ; Notice 709/5

Sleeping accommodation

Breaks in stay

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Four-week accommodation: reduced supply

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Hotels, etc., standard-rating

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Permanent hotel guests, standard-rating

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Private dwelling

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Similar establishment

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Studio flats

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Undisclosed agents

Commentary – Indirect Tax Reporter ¶34-904
HMRC Guidance – Notice 709/3

Stable lads

Commentary – Tax Reporter ¶485-140
HMRC Guidance – EIM31815 ; EIM68502 ; EIM68515 ; EIM68520 ; EIM68525

Students

Exception to exemption

Case Law – Acorn Management Services Ltd. [2001] BVC 2,388

Overseas, charity offering accommodation

Case Law – International Students House. [1996] BVC 2,975

Students, capital allowances

Commentary – Tax Reporter ¶236-355
HMRC Guidance – CA11520 ; CA23060

Tainted acquisitions

Commentary – CGT and the Private Residence ¶20-040 ; CGT and the Private Residence ¶30-105

Tainted expenditure

Commentary – CGT and the Private Residence ¶20-040

Taxable as earnings under ITEPA 2003, s. 62

Case Law – Johnstone & Ors [2016] TC 04979

Value of supply

Employees

Commentary – Indirect Tax Reporter ¶14-700

Employees, employer provided

Legislation/Regulatory – VATA94 Sch. 6, para. 10(1), (2)

Long stays

Commentary – Indirect Tax Reporter ¶14-650
HMRC Guidance – Notice 709/3

Long-stay

Legislation/Regulatory – BB 15/2006-1 ; VATA94 Sch. 6, para. 9

Working abroad

Legislation/Regulatory – ITEPA2003 s. 376
HMRC Guidance – EIM31611 ; EIM34030 ; NIM06400 ; TCM0118040

Working abroad, rates

Commentary – Key Data ¶3-540