Agency workers

Commentary – Kirk on Employment Status 8.5

Agricultural property relief

Commentary – Tax Reporter ¶659-850

As status test

Commentary – Kirk on Employment Status ¶4 ; Kirk on Employment Status 2.2

Assessment and coaching

Commentary – Kirk on Employment Status 4.3.13

Associated companies

Legislation/Regulatory – ESC C9

Business property relief

Commentary – Tax Reporter ¶664-600
Case Law – (1) THE COMMISSIONERS OF INLAND REVENUE v. B.W. NOBLE LTD. (2) B.W. NOBLE, LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; Executors of the Will of Mrs Fanny Walker dec'd v IR Commrs

Capital allowances

Legislation/Regulatory – CAA2001 s. 574

Cases: against employment

Commentary – Kirk on Employment Status 4.3

Cases: for employment

Commentary – Kirk on Employment Status 4.2

Chargeable gains

Commentary – Tax Reporter ¶503-800
Case Law – Kellogg Brown & Root Holdings Ltd v. R & C Commrs

Close companies

Commentary – Tax Reporter ¶779-040 ; Tax Reporter ¶779-060
Legislation/Regulatory – CTA2010 s. 450, 451
HMRC Guidance – CTM60250
Case Law – (1) COMMISSIONERS OF INLAND REVENUE v. F.A. CLARK AND SON, LTD. (2) BRITISH-AMERICAN TOBACCO CO., LTD. v. COMMISSIONERS OF INLAND REVENUE ; (1) THE COMMISSIONERS OF INLAND REVENUE v. B.W. NOBLE LTD. (2) B.W. NOBLE, LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; Commissioners of Inland Revenue v. Harton Coal Co., Ltd. (in liquidation) ; Commissioners of Inland Revenue v. Lithgows, Ltd. ; J. BIBBY & SONS, LTD. v. COMMISSIONERS OF INLAND REVENUE ; JOHN SHIELDS AND CO. (PERTH), LTD. v. COMMISSIONERS OF INLAND REVENUE

Community investment tax relief

Legislation/Regulatory – CTA2010 s. 231 ; ITA2007 s. 350

Companies, value shifting

Legislation/Regulatory – TCGA92 s. 29(2)
HMRC Guidance – CG13230 ; CG58850 ; CG58853 ; CG58857 ; CG58858

Conditions for employment

Commentary – Kirk on Employment Status 2.2

Controlled foreign companies

Commentary – Tax Reporter ¶770-065

Corporation tax rates

– see Rates of corporation tax

Embedded or granted

Commentary – Kirk on Employment Status 4.3.13

Employment income

Legislation/Regulatory – ITEPA2003 s. 719

Enterprise investment scheme relief, issuing company

Legislation/Regulatory – ITA2007 s. 185
HMRC Guidance – VCM13030 ; VCM13100

In business on own account

Commentary – Kirk on Employment Status 5.7

Intangible fixed assets

Commentary – Tax Reporter ¶725-100
HMRC Guidance – CIRD45105 ; CIRD45160

IR35 test

Commentary – Kirk on Employment Status 10.1.3

Key points

Commentary – Kirk on Employment Status 4.5

Lloyd's corporate members

Commentary – Tax Reporter ¶802-960

Managed service companies

Commentary – Tax Reporter ¶408-800 ; Kirk on Employment Status 9.2.8

Meaning

Legislation/Regulatory – CTA2009 s. 1316 ; CTA2010 s. 1124, 1176 ; ICTA88 s. 774(4) ; ITA2007 s. 995, 1021 ; SI 1987/530 reg. 2
HMRC Guidance – BIM55560 ; EIM33071 ; EIM45465 ; VCM11080 ; VCM13100 ; VCM13130 ; VCM32030 ; VCM34080 ; VCM34140 ; VCM55260 ; VCM90220

Necessary feature of employment relationship

Commentary – Kirk on Employment Status 4.1

Practicalities

Commentary – Kirk on Employment Status 4.4

Reason for using trusts

Commentary – Woolley on Financial Planning with Trusts 2.1

Required by nature of work

Commentary – Kirk on Employment Status 4.1

Right of control more important than extent of control

Commentary – Kirk on Employment Status 4.2.6

Share loss relief, qualifying trading company

Legislation/Regulatory – CTA2010 s. 81 ; ITA2007 s. 139
HMRC Guidance – VCM74900

Sufficient framework

Commentary – Kirk on Employment Status 4.3.13

Tonnage tax

Commentary – Tax Reporter ¶793-020

Transactions between dealing and associated companies

Commentary – Tax Reporter ¶811-500

Venture capital trusts

Legislation/Regulatory – ITA2007 s. 296
HMRC Guidance – VCM55040 ; VCM55190 ; VCM55320 ; VCM57070