Armed forces

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 12B

Armed forces, relief for

Commentary – Tax Reporter ¶485-300
Legislation/Regulatory – ITEPA2003 s. 297B
Case Law – Griffiths (H.M. Inspector of Taxes) v. Mockler ; Lomax (H.M. Inspector of Taxes) v. Newton

Benefit, exemption from tax

Legislation/Regulatory – ITEPA2003 s. 677

Calculation of taxable rental income

Commentary – 3.1.18

Class 1 exclusion

Commentary – Tax Reporter ¶1006-733

Clergymen's expenses

Commentary – Essential Tax Companion ¶9150

Employer paying

Commentary – Essential Tax Companion ¶9095

Employer-provided accommodation

Commentary – Tax Reporter ¶414-800
Legislation/Regulatory – ITEPA2003 s. 314 ; SI 2001/1004 Sch. 3, Pt. VIII, para. 10, 11
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

Generally

Commentary – CGT and the Private Residence ¶110-400 ; CGT and the Private Residence ¶50-015

Home used for business purposes

Commentary – Tax Reporter ¶208-700
HMRC Guidance – BIM46840 ; BIM47800 ; BIM47820 ; BIM47825 ; BIM75010

National Insurance contributions

Commentary – Essential Tax Companion ¶12200

Non-domestic rates

Commentary – 1.10