Charge to tax

Commentary – Tax Reporter ¶202-100
HMRC Guidance – BIM50606
Case Law – REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.

Outstanding performances

Commentary – Tax Reporter ¶488-910
HMRC Guidance – EIM68400 ; EIM68401
Case Law – Moorhouse (H.M. Inspector of Taxes) v. Dooland ; REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.

Taxable and non-taxable income

Commentary – Tax Reporter ¶488-910
HMRC Guidance – EIM68400 ; EIM68401
Case Law – Moorhouse (H.M. Inspector of Taxes) v. Dooland ; REED (H.M. INSPECTOR OF TAXES) v. SEYMOUR.

Testimonial matches

Commentary – Tax Reporter ¶412-580