Accommodation
Adult placement carers
Agricultural workers
Amateur sports persons, recognised representative sporting bodies providing
Bed and breakfast accommodation for homeless persons
Board and lodging
Agreements
Simpler income tax for small business
Transitional arrangements
Boarding houses for school pupils, supply in the course of business
Business use of home
Capital item: VAT group
Caravan
Charities
Ancillary to welfare
Challenge events
Closely related to education
Domestic accommodation
Generally
Not a similar establishment
Type of accommodation
Visitors to sheltered housing
Welfare services
Charity or public body, ancillary to provision of care, treatment or instruction
Clergymen's living expenses
Deductions for trading expenditure
Deposit, output tax
Deposits, tax point
Domestic accommodation
Charities
Employees
Consideration
Payments received for non-supplies
Private use of business services
Value of supply
Employer-provided
Allowances and deductions
Alterations and repairs
And provided by reason of employment, meaning
Annual value
Associated costs
Benefit treated as earnings
Calculation of cash equivalent
Cash equivalent
Cash equivalent, cost in excess of £75,000
Cash equivalent, cost not over £75,000
Chevening House
Cost more than £75,000
Cost not over £75,000
Cost of
Cost of providing, formula for calculation
Council tax
Deduction of sums made good
Deductions from earnings
Directors
Exceptions to charge
Exemptions
Expenses
Expensive
Family members and household
Farm workers' board and lodging
Generally
Gross rateable values
Higher wage or salary
Home abroad owned by a company
Homes outside UK owned through company
Hotel accommodation, alternative to
Lease premiums
Living accommodation, meaning
Local authorities
Ministers of religion
More than one employee or director
Necessary to proper performance of duties
Part business use
Performance of duties, customary/necessary rule
Person involved in providing accommodation, meaning
Personal relationships
Precedence of charge
Private use purposes
Provision by reason of employment
Provision for performance of duties
Rates and council tax
Rectification of tenancy agreement by substitution of premium for rent
Reimbursement of benefit
Rent allowance paid by employer
Rent deducted from gross wage
Rented by person providing accommodation
Repairs and alterations to
Repairs and improvements
Representative occupiers
Retirement benefits
Running expenses
Scotland
Security threat
Security threat to employees
Shadow directors
Shared accommodation
Sub-letting by employee
The property, meaning
Transitional provisions and savings
Value added tax
Water or sewerage charges
Working abroad, approved overseas rates
Working away from home, deductible expenses
Excluded from exemption
Hotel, inn, boarding house or similar establishment
Expenses, solicitors
Foreign trade expenses
Four weeks continuous supply
Furnished holiday letting
Furnished lettings
Holiday
Home abroad owned by a company
Homes outside UK owned through company
Hospitals
Hotels
Houseboat
Incurred wholly exclusively and necessarily in the performance of duties of employment
Job-related, private residence relief
Letting of surplus business accommodation
Local authorities obligation to provide
Long stays
Conditions for value reduction
Payments received for non-supplies
Value of standard-rated services after four weeks
Long-stay
Exemption
Permanent hotel guests
Long-stay, value of supply
Lorry drivers' overnight subsistence
Members of Parliament
Capital allowances
Disallowance of deductions
Expenses
Generally
Ministers of religion
MPs and others
Offshore oil and gas rig workers, transfers to and from mainland
Overnight, wholly and exclusively for professional purposes
Payments received for non-supplies
Police officers
Private residence relief
Public house, persons treated as one direction
Relocation expenses and benefits
Rent paid, wholly and exclusively incurred for professional purposes
Rent-a-room relief
Rents
Residence
Residence or ordinary residence
Residential
Residential for practice and study of yoga for health
Self-employed long-distance lorry drivers
Single or multiple supply cases
Residential heated accommodation
Timeshare
Use of furnishings
Sleeping accommodation
Breaks in stay
Four-week accommodation: reduced supply
Hotels, etc., standard-rating
Permanent hotel guests, standard-rating
Private dwelling
Similar establishment
Studio flats
Undisclosed agents
Stable lads
Students
Exception to exemption
Overseas, charity offering accommodation
Tainted acquisitions
Tainted expenditure
Taxable as earnings under ITEPA 2003, s. 62
Value of supply
Employees
Employees, employer provided
Long stays
Long-stay
Working abroad