Allowances, exemption from tax

Commentary – Tax Reporter ¶132-720

Death

Commentary – Tax Reporter ¶1022-225

Exemption from tax

Commentary – Tax Reporter ¶486-000
HMRC Guidance – EIM40209
Case Law – Caldicott v. Varty (H.M. Inspector of Taxes) ; Graham v. White (H.M. Inspector of Taxes)

Expenses

Commentary – Essential Tax Companion ¶9162

Generally

Commentary – Tax Reporter ¶1022-100

Overseas employment

Commentary – Essential Tax Companion ¶9625

Overseas pensions

Commentary – Essential Tax Companion ¶10805

Performance of duties outside the UK

Commentary – Tax Reporter ¶486-000
HMRC Guidance – EIM40209
Case Law – Caldicott v. Varty (H.M. Inspector of Taxes) ; Graham v. White (H.M. Inspector of Taxes)

Personal allowances for non-residents

Commentary – Essential Tax Companion ¶5050

Personal reliefs

Commentary – Tax Reporter ¶158-000

Working abroad

Commentary – Tax Reporter ¶1022-125