– see also Deductions at source; Payment of contributions; Expenses

Accommodation

Commentary – Tax Reporter ¶208-550 ; Tax Reporter ¶414-800 ; Tax Reporter ¶457-570
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710 ; EIM05250 ; EIM05277 ; EIM05280 ; EIM11332 ; EIM21620 ; EIM34030
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Butter (H.M. Inspector of Taxes) v. Bennett ; Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Healy [2015] TC 04425 ; TENNANT v. SMITH (Surveyor of Taxes). ; Wilkins (H.M. Inspector of Taxes) v. Rogerson

Accountancy expenses

Commentary – Tax Reporter ¶217-350
HMRC Guidance – BIM46450 ; BIM46455
Case Law – (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY.

Agent's fees incurred by TV presenters

Case Law – Madeley & Anor v. R & C Commrs (2006) Sp C 547

Allowable

Commentary – Tax Reporter ¶208-350 ; Tax Reporter ¶707-460

Allowances and relief

Commentary – Schwarz on Tax Treaties 17.09

Alternative flat rate

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

Amount of time working at home

Commentary – Tax Reporter ¶208-700 ; Tax Reporter ¶290-635
HMRC Guidance – BIM46840 ; BIM47800 ; BIM47820 ; BIM47825 ; BIM75010

Annual payments

Commentary – Tax Reporter ¶110-700 ; Tax Reporter ¶115-900–Tax Reporter ¶115-930 ; Tax Reporter ¶217-400 ; Tax Reporter ¶708-410
Legislation/Regulatory – CTA2009 s. 1301
Case Law – GRESHAM LIFE ASSURANCE SOCIETY v. STYLES (Surveyor of Taxes). ; THE RENFREW TOWN COUNCIL v. THE COMMISSIONERS OF INLAND REVENUE

Annuities

Commentary – Tax Reporter ¶110-700 ; Tax Reporter ¶115-675 ; Tax Reporter ¶217-400 ; Tax Reporter ¶708-410
Case Law – GRESHAM LIFE ASSURANCE SOCIETY v. STYLES (Surveyor of Taxes). ; THE RENFREW TOWN COUNCIL v. THE COMMISSIONERS OF INLAND REVENUE

Bad debts

– see Debts

Bank interest

Commentary – Tax Reporter ¶110-750
Case Law – Wilcock (H.M. Inspector of Taxes) v. Frigate Investments Limited. [1982] BTC 49

Belgian legislation limiting deductibility of, compatibility with freedom to provide services

Case Law – Société d'investissement pour l'agriculture tropicale SA (SIAT) v Belgium (Case C-318/10). [2012] BTC 285

Boarding and lodging agreement

Commentary – Tax Reporter ¶208-720
HMRC Guidance – BIM75015

Bonuses

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶707-880
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)

British Olympic Association

Case Law – The British Olympic Association v Winter (HMIT) (1995) Sp C 28

Building societies

Commentary – Tax Reporter ¶110-750

Building societies, incidental costs of issuing shares

Legislation/Regulatory – CTA2009 s. 131

Business entertainment

Case Law – Netlogic Consulting Ltd v R & C Commrs; Kawthar Consulting Ltd v R & C Commrs (2005) Sp C 477

Business entertainment and gifts

– see Business entertainment

Business expenses

– see Trading or business expenditure

Business link organisations, contributions to

Legislation/Regulatory – ITTOIA2005 s. 82-86

Business losses

– see Losses

Business trips, expenses of

Legislation/Regulatory – ITTOIA2005 s. 92-94
HMRC Guidance – BIM47712

Business use of home

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

Calculating allowances and

Commentary – Schwarz on Tax Treaties 3.08

Calculation of tax liability

Generally

Legislation/Regulatory – ITA2007 s. 23-25
HMRC Guidance – BIM86056 ; CITM6040 ; CTM61555 ; IPTM2150 ; IPTM3810 ; RDRM32070 ; SAIM1090 ; SAIM9060

Modified net income, meaning

Legislation/Regulatory – ITA2007 s. 1025, 1026
HMRC Guidance – SAIM5120 ; SAIM9060

Trade loss relief

– see Trade loss relief

Capital allowances

– see Capital allowances

Capital expenditure

Allowable

Commentary – Tax Reporter ¶208-350 ; Tax Reporter ¶208-380 ; Tax Reporter ¶707-320
HMRC Guidance – BIM75000

Australian approaches

Commentary – Tax Reporter ¶207-560
Case Law – Halifax plc v Davidson (HMIT)

Capital withdrawn from/employed in business

Commentary – Tax Reporter ¶207-510 ; Tax Reporter ¶707-330
Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED.

Case examples

Commentary – Tax Reporter ¶207-540 ; Tax Reporter ¶207-560
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Halifax plc v Davidson (HMIT) ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; J.W. SMITH (Surveyor of Taxes) v. THE INCORPORATED COUNCIL OF LAW REPORTING FOR ENGLAND AND WALES. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; The Croydon Hotel & Leisure Co Ltd v Bowen (HMIT) ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; Walker (H.M. Inspector of Taxes) v. Cater Securities Ltd.

Disallowed

Commentary – Tax Reporter ¶207-500

Enduring benefit test

Commentary – Tax Reporter ¶207-540 ; Tax Reporter ¶707-336
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; J.W. SMITH (Surveyor of Taxes) v. THE INCORPORATED COUNCIL OF LAW REPORTING FOR ENGLAND AND WALES. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; The Croydon Hotel & Leisure Co Ltd v Bowen (HMIT) ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; Walker (H.M. Inspector of Taxes) v. Cater Securities Ltd.

Fixed and circulating capital

Commentary – Tax Reporter ¶207-520 ; Tax Reporter ¶707-332
Case Law – JOHN SMITH AND SON v. MOORE (H.M. INSPECTOR OF TAXES). ; THE GLOUCESTER RAILWAY CARRIAGE AND WAGON CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE.

Generally

Legislation/Regulatory – CTA2009 s. 53 ; ITTOIA2005 s. 33

Payments to cancel agreements

Commentary – Tax Reporter ¶207-540 ; Tax Reporter ¶707-336
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; J.W. SMITH (Surveyor of Taxes) v. THE INCORPORATED COUNCIL OF LAW REPORTING FOR ENGLAND AND WALES. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; The Croydon Hotel & Leisure Co Ltd v Bowen (HMIT) ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; Walker (H.M. Inspector of Taxes) v. Cater Securities Ltd.

Periodical payments

Commentary – Tax Reporter ¶207-530 ; Tax Reporter ¶707-334
Case Law – COMMISSIONERS OF INLAND REVENUE v. BRITISH SALMSON AERO ENGINES, LTD. BRITISH SALMSON AERO ENGINES, LTD. v. COMMISSIONERS OF INLAND REVENUE ; COMMISSIONERS OF INLAND REVENUE v. RAMSAY ; COMMISSIONERS OF INLAND REVENUE v. RUSTPROOF METAL WINDOW CO., LTD. RUSTPROOF METAL WINDOW CO., LTD. v. COMMISSIONERS OF OF INLAND REVENUE ; COMMISSIONERS OF INLAND REVENUE v. WESLEYAN AND GENERAL ASSURANCE SOCIETY ; Commissioners of Inland Revenue v. Church Commissioners for England ; Postlethwaite v. Commissioners of Inland Revenue Commissioners of Inland Revenue v. Postlethwaite ; SCOBLE AND OTHERS v. SECRETARY OF STATE FOR INDIA. ; UNITED STEEL COMPANIES, LTD. v. CULLINGTON (H.M. INSPECTOR OF TAXES) (NO. 1)

Recurrent expenditure

Commentary – Tax Reporter ¶207-540 ; Tax Reporter ¶707-336
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; J.W. SMITH (Surveyor of Taxes) v. THE INCORPORATED COUNCIL OF LAW REPORTING FOR ENGLAND AND WALES. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; The Croydon Hotel & Leisure Co Ltd v Bowen (HMIT) ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; Walker (H.M. Inspector of Taxes) v. Cater Securities Ltd.

Restrictive covenants

Commentary – Tax Reporter ¶207-540 ; Tax Reporter ¶707-336
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; J.W. SMITH (Surveyor of Taxes) v. THE INCORPORATED COUNCIL OF LAW REPORTING FOR ENGLAND AND WALES. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; The Croydon Hotel & Leisure Co Ltd v Bowen (HMIT) ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; Walker (H.M. Inspector of Taxes) v. Cater Securities Ltd.

Simplified expenses

Commentary – Tax Reporter ¶208-380
HMRC Guidance – BIM75000

Capital gains tax

Commentary – Quick Overview ¶14740

Capital or revenue expenditure

– see Capital expenditure

Car

– see Cars and vans

Car leasing company instalment payments pursuant to finance lease

Case Law – Lloyds UDT Finance Ltd v Chartered Finance Trust Holdings plc & Ors. [2001] BTC 487

Car or motor cycle hire costs

Commentary – Tax Reporter ¶212-000 ; Tax Reporter ¶223-110 ; Tax Reporter ¶707-860
HMRC Guidance – BIM47740 ; BIM47750

Cemeteries and crematoria

– see Cemeteries, crematoria and memorial gardens

Cessation of trade, payments to employees

Case Law – O'Keeffe (H.M. Inspector of Taxes) v. Southport Printers Limited. [1984] BTC 205

Chargeable gains

– see Allowable expenditure/base cost

Charitable gifts

– see Gifts to charities

Child-minding

Commentary – Tax Reporter ¶208-650
Case Law – Halstead (H.M. Inspector of Taxes) v. Condon

Class 1B contributions

Commentary – Tax Reporter ¶1013-175

Class 4 contributions

Commentary – Tax Reporter ¶1017-825 ; Tax Reporter ¶1017-850
HMRC Guidance – NIM24610 ; NIM24615

Clothing

Commentary – Tax Reporter ¶208-600 ; Tax Reporter ¶457-500
HMRC Guidance – BIM51130 ; EIM00520 ; EIM05100 ; EIM05200 ; EIM32705 ; EIM32725 ; EIM32726
Case Law – FERGUSSON (Surveyor of Taxes) v. NOBLE.

Commencement of service contract, payments on

Commentary – Tax Reporter ¶213-800 ; Tax Reporter ¶707-970

Commission

Legislation/Regulatory – SP 4/97

Company share option plans

Legislation/Regulatory – CTA2009 s. 999

Compensation

Case Law – Taddale Properties Ltd. v. Inland Revenue Commissioners. [1987] BTC 8,059

Competition restrictions

Commentary – Tax Reporter ¶214-100 ; Tax Reporter ¶708-030
Case Law – (1) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. KERR (H.M.INSPECTOR OF TAXES) (2) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. COMMISSIONERS OF INLAND REVENUE)

Computation of profits

Case Law – The Croydon Hotel & Leisure Co Ltd v Bowen (HMIT) (1996) Sp C 101

Computer software

Commentary – Tax Reporter ¶217-550 ; Tax Reporter ¶708-440
HMRC Guidance – BIM35801 ; CA11110 ; CA23081 ; CIRD13560 ; CIRD25180 ; CIRD25190

Construction industry

– see Construction industry scheme

Corporation tax

Accountancy expenses

Commentary – Tax Reporter ¶708-470
HMRC Guidance – BIM42955 ; BIM46455 ; BIM46555 ; EM3981
Case Law – (1) Golder (H.M. Inspector of Taxes) v. Great Boulder Proprietary Gold Mines, Ltd. (2) Commissioners of Inland Revenue v. Great Boulder Proprietary Gold Mines, Ltd. ; (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; Commissioners of Inland Revenue v. Carron Company ; FAIRRIE v. HALL (H.M. INSPECTOR OF TAXES) ; G. SCAMMELL & NEPHEW, LTD. v. ROWLES (H.M. INSPECTOR OF TAXES) ; Hammond Engineering Co. Ltd. v. Commissioners of Inland Revenue ; James Spencer & Co. v. Commissioners of Inland Revenue ; Pyrah (H.M. Inspector of Taxes) v. Annis & Co., Ltd. ; SOUTHERN (H.M. INSPECTOR OF TAXES) v. BORAX CONSOLIDATED, LTD. ; SPOFFORTH AND PRINCE v. GOLDER (H.M. INSPECTOR OF TAXES) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; USHER'S WILTSHIRE BREWERY, LIMITED v. BRUCE (Surveyor of Taxes).

Allowable capital expenditure

Commentary – Tax Reporter ¶707-460

Annual payments

Commentary – Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Bank failures, losses due to

Commentary – Tax Reporter ¶707-700
HMRC Guidance – BIM45860

Business entertainment and gifts

Commentary – Tax Reporter ¶703-275 ; Tax Reporter ¶703-300
HMRC Guidance – BIM31555 ; BIM45011 ; BIM45012 ; BIM45013 ; BIM45014
Case Law – Fleming (H.M. Inspector of Taxes) v. Associated Newspapers Ltd. ; Netlogic Consulting Ltd v R & C Commrs; Kawthar Consulting Ltd v R & C Commrs

Capital allowances

– see Capital allowances

Capital expenditure

Commentary – Tax Reporter ¶707-320–Tax Reporter ¶707-338 ; Tax Reporter ¶707-460
Case Law – Halifax plc v Davidson (HMIT)

Capital withdrawn from or employed in business

Commentary – Tax Reporter ¶707-330
Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED.

Cost of acquiring a business

Commentary – Tax Reporter ¶708-295
Case Law – ROYAL INSURANCE COMPANY v. WATSON (Surveyor of Taxes).

Crime-related payments

Commentary – Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Dividends and other distributions

Commentary – Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Employee benefit contributions

Commentary – Tax Reporter ¶703-250
Case Law – Sempra Metals Ltd v. R & C Commrs

Employee share schemes, providing shares

– see Employee share schemes

Entertaining expenses

– see Business entertainment

Expenditure expressly deductible

Commentary – Tax Reporter ¶707-460

Generally

Commentary – Tax Reporter ¶707-290

Group relief

– see Group relief

Interest

Commentary – Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Legal expenses

Commentary – Tax Reporter ¶708-470
HMRC Guidance – BIM42955 ; BIM46455 ; BIM46555 ; EM3981
Case Law – (1) Golder (H.M. Inspector of Taxes) v. Great Boulder Proprietary Gold Mines, Ltd. (2) Commissioners of Inland Revenue v. Great Boulder Proprietary Gold Mines, Ltd. ; (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; Commissioners of Inland Revenue v. Carron Company ; FAIRRIE v. HALL (H.M. INSPECTOR OF TAXES) ; G. SCAMMELL & NEPHEW, LTD. v. ROWLES (H.M. INSPECTOR OF TAXES) ; Hammond Engineering Co. Ltd. v. Commissioners of Inland Revenue ; James Spencer & Co. v. Commissioners of Inland Revenue ; Pyrah (H.M. Inspector of Taxes) v. Annis & Co., Ltd. ; SOUTHERN (H.M. INSPECTOR OF TAXES) v. BORAX CONSOLIDATED, LTD. ; SPOFFORTH AND PRINCE v. GOLDER (H.M. INSPECTOR OF TAXES) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; USHER'S WILTSHIRE BREWERY, LIMITED v. BRUCE (Surveyor of Taxes).

Loan relationships

– see Loan relationships

Losses

– see Trading losses

Penalties

Commentary – Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Pre-trading expenditure

Commentary – Tax Reporter ¶707-410 ; Tax Reporter ¶707-420

Private expenditure

Commentary – Tax Reporter ¶707-530

Qualifying change

Commentary – Tax Reporter ¶707-480

Repairs and improvements to business premises

– see Repairs/improvements to business premises

Restriction

Commentary – Tax Reporter ¶703-200–Tax Reporter ¶703-400 ; Tax Reporter ¶707-480
HMRC Guidance – BIM31610

Social security contributions

Commentary – Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Statutory background

Commentary – Tax Reporter ¶707-300
Case Law – USHER'S WILTSHIRE BREWERY, LIMITED v. BRUCE (Surveyor of Taxes).

Unconnected losses

Commentary – Tax Reporter ¶707-690
Case Law – (1) W. LAVER AND J. LAVER v. WILKINSON (H.M. INSPECTOR OF TAXES) (2) W. LAVER v. WILKINSON (H.M. INSPECTOR OF TAXES) ; ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; BAKER (H.M. INSPECTOR OF TAXES) v. MABIE TODD AND COMPANY, LIMITED. ; CHARLES MARSDEN & SONS, LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; ENGLISH CROWN SPELTER CO., LTD., v. BAKER (Surveyor of Taxes). ; JAMES WALDIE & SONS, LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; Jennings (H.M. Inspector of Taxes) v. Barfield ; M. JACOBS YOUNG & COMPANY, LIMITED v. HARRIS (H.M. INSPECTOR OF TAXES). ; REID'S BREWERY COMPANY LIMITED v. MALE (Surveyor of Taxes). ; THE COMMISSIONERS OF INLAND REVENUE v. HAGART AND BURN-MURDOCH.

Unpaid remuneration

Commentary – Tax Reporter ¶703-225

VAT surcharges

Commentary – Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Website development costs

Commentary – Tax Reporter ¶708-600
HMRC Guidance – BIM35300 ; BIM35800 ; CIRD25145

Wholly and exclusively rule

Commentary – Tax Reporter ¶707-350 ; Tax Reporter ¶707-360
Case Law – (1) Ransom (H.M. Inspector of Taxes) v. Higgs Motley (H.M. Inspector of Taxes) v. Pickersgill and Another (Higgs's Settlement Trustees) (2) Kilmorie (Aldridge) Ltd. v. Dickinson (H.M. Inspector of Taxes) Dickinson (H.M. Inspector of Taxes) v. Downes Grant (H.M. Inspector of Taxes) v. Downes's 1962 Settlement Trustees ; Beauty Consultants Ltd v HM Inspector of Taxes ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Dhendsa v Richardson (HMIT) ; Executive Network (Consultants) Ltd v O'Connor (HMIT) ; Hillyer v. Leeke (H.M. Inspector of Taxes) ; McQueen v. R & C Commrs ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson

Costs of obtaining loan finance

Legislation/Regulatory – ITTOIA2005 s. 58, 59

Counselling and outplacement services

Legislation/Regulatory – CTA2009 s. 73 ; ITTOIA2005 s. 73

Counselling services for employees

Commentary – Tax Reporter ¶213-500 ; Tax Reporter ¶707-940

Credit unions, annual payments

Legislation/Regulatory – CTA2009 s. 133

Crime-related payments

Legislation/Regulatory – CTA2009 s. 1304 ; ITTOIA2005 s. 55, 870

Criminal payments

Commentary – Tax Reporter ¶217-500

Customs and excise duties

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶708-340
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Debts

Generally

Legislation/Regulatory – CTA2009 s. 55, 970 ; ITTOIA2005 s. 35
HMRC Guidance – CFM76040 ; CTM02100

Unremittable

Legislation/Regulatory – ITTOIA2005 s. 187-191

Deemed employment payments (IR35)

Commentary – Tax Reporter ¶214-250 ; Tax Reporter ¶708-060

Design expenses

Commentary – Tax Reporter ¶216-900 ; Tax Reporter ¶708-290
HMRC Guidance – BIM45965

Designs

Legislation/Regulatory – CTA2009 s. 90, Sch. 2, para. 22 ; ITTOIA2005 s. 90
HMRC Guidance – BIM45960

Disallowable

Legislation/Regulatory – FA96 Sch. 5, para. 40
HMRC Guidance – CH21060 ; CH56700

Disallowed

Legislation/Regulatory – CTA2009 s. 51, 214, 1301A, 1301B ; FA2013 s. 78 ; ITTOIA2005 s. 31, 274
HMRC Guidance – BIM42080

Dividends and other distributions

Legislation/Regulatory – CTA2009 s. 1305

Domestic or private purposes

Commentary – Tax Reporter ¶208-500

Earnings

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶213-850 ; Tax Reporter ¶707-870 ; Tax Reporter ¶707-980
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)

Employee benefit contributions

Amount of

Legislation/Regulatory – ITTOIA2005 s. 41

Definitions

Legislation/Regulatory – ITTOIA2005 s. 39, 44

Generally

Commentary – Quick Overview ¶21128 ; Tax Reporter ¶213-900 ; Tax Reporter ¶707-990
Legislation/Regulatory – ITTOIA2005 s. 38, 39
HMRC Guidance – BIM44571 ; BIM44585 ; BIM47130
Case Law – Sempra Metals Ltd v. R & C Commrs

Non-applicable deductions

Legislation/Regulatory – ITTOIA2005 s. 38

Non-trades and non-property businesses

Legislation/Regulatory – ITTOIA2005 s. 866
HMRC Guidance – BIM44571

Payment out of contributions

Legislation/Regulatory – ITTOIA2005 s. 42

Provision of qualifying benefits, meaning

Legislation/Regulatory – ITTOIA2005 s. 40, 41

Provisional calculation of profits

Legislation/Regulatory – ITTOIA2005 s. 43

Return made before end of 9 month period

Legislation/Regulatory – ITTOIA2005 s. 43

Timing of

Legislation/Regulatory – ITTOIA2005 s. 41

Transfer of asset to employee

Legislation/Regulatory – ITTOIA2005 s. 41

Employee benefit trusts

Annual payments of capital or revenue nature

Case Law – Jeffs (H.M. Inspector of Taxes) v. Ringtons Ltd. [1985] BTC 585

Corporation tax

Case Law – Sempra Metals Ltd v. R & C Commrs (2008) Sp C 698

Generally

Commentary – Tax Reporter ¶213-900 ; Tax Reporter ¶707-990
Case Law – Sempra Metals Ltd v. R & C Commrs

Payment made after employment ceased

Case Law – Bray (H.M. Inspector of Taxes) v. Best. [1986] BTC 73 ; Bray (H.M. Inspector of Taxes) v. Best. [1987] BTC 557 ; Bray (H.M. Inspector of Taxes) v. Best. [1989] BTC 102

Payments made wholly and exclusively for the purpose of trade

Case Law – E. Bott Ltd v. Price (H.M. Inspector of Taxes). [1987] BTC 49 ; Sempra Metals Ltd v. R & C Commrs (2008) Sp C 698

Postponement of deduction of payments until payment of relevant emoluments

Case Law – MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd & Ors. [2003] BTC 472 ; MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd & Ors. [2004] BTC 88 ; MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd. [2005] BTC 355

Employee share ownership trusts

– see also Employee share trusts

Generally

Legislation/Regulatory – CTA2009 s. 1000
HMRC Guidance – BIM44020

Employee's expenses

Accommodation

– see Accommodation

Agency fees paid by entertainers

Legislation/Regulatory – ITEPA2003 s. 352

Amounts fixed by Treasury

Legislation/Regulatory – ITEPA2003 s. 366-368
HMRC Guidance – EIM60700 ; EIM60720 ; TCM0118040

Business entertainment and gifts, disallowance

Legislation/Regulatory – ITEPA2003 s. 356-358, 716

Earnings charged on receipt/remittance

Legislation/Regulatory – ITEPA2003 s. 335, 353, Sch. 7, para. 39
HMRC Guidance – EIM31750 ; EIM31755

Earnings unremitted or untaxed

Legislation/Regulatory – ITEPA2003 s. 354
HMRC Guidance – EIM31750 ; EIM31755

Effect of reimbursement

Legislation/Regulatory – ITEPA2003 s. 334
HMRC Guidance – EIM31657 ; EIM31659

Fees and subscriptions

Legislation/Regulatory – ITEPA2003 s. 343, 344, 345
HMRC Guidance – EIM16170 ; EIM30059 ; EIM30075 ; EIM30270 ; EIM31611 ; EIM32880 ; EIM32885 ; EIM32890 ; EIM32891 ; EIM32892 ; EIM32894 ; EIM32895 ; EIM32896 ; EIM32897 ; EIM32898 ; EIM32900 ; EIM32910 ; EIM32920 ; EIM50045 ; EIM65970 ; EIM66190 ; EIM70712 ; NIM05659 ; NIM05695 ; NIM06175 ; NIM13150 ; TCM0118040

Fixed sum deductions

Legislation/Regulatory – ITEPA2003 s. 366-368

Foreign accommodation and subsistence

Legislation/Regulatory – ITEPA2003 s. 376

General rule

Legislation/Regulatory – ITEPA2003 s. 336
HMRC Guidance – BIM37025 ; BIM37910 ; COG930800 ; EIM01472 ; EIM05200 ; EIM05233 ; EIM11260 ; EIM11503 ; EIM11506 ; EIM16170 ; EIM20011 ; EIM21210 ; EIM21617 ; EIM21636 ; EIM21637 ; EIM21638 ; EIM21650 ; EIM21670 ; EIM21727 ; EIM21728 ; EIM21729 ; EIM30051 ; EIM30059 ; EIM30077 ; EIM30270 ; EIM30290 ; EIM31611 ; EIM31620 ; EIM31630 ; EIM31635 ; EIM31637 ; EIM31640 ; EIM31641 ; EIM31642 ; EIM31645 ; EIM31646 ; EIM31647 ; EIM31650 ; EIM31655 ; EIM31659 ; EIM31750 ; EIM31751 ; EIM31755 ; EIM31756 ; EIM31760 ; EIM31771 ; EIM31805 ; EIM31825 ; EIM31980 ; EIM31985 ; EIM32405 ; EIM32410 ; EIM32415 ; EIM32420 ; EIM32430 ; EIM32435 ; EIM32440 ; EIM32445 ; EIM32450 ; EIM32505 ; EIM32510 ; EIM32515 ; EIM32520 ; EIM32525 ; EIM32530 ; EIM32535 ; EIM32540 ; EIM32545 ; EIM32560 ; EIM32565 ; EIM32566 ; EIM32570 ; EIM32586 ; EIM32615 ; EIM32620 ; EIM32625 ; EIM32635 ; EIM32640 ; EIM32700 ; EIM32705 ; EIM32715 ; EIM32725 ; EIM32726 ; EIM32730D ; EIM32730J ; EIM32760 ; EIM32775 ; EIM32780 ; EIM32795 ; EIM32800 ; EIM32805 ; EIM32806 ; EIM32807 ; EIM32810 ; EIM32815 ; EIM32820 ; EIM32830 ; EIM32865 ; EIM32866 ; EIM32870 ; EIM32880 ; EIM32885 ; EIM32930 ; EIM32940 ; EIM32942 ; EIM36500 ; EIM36510 ; EIM36530 ; EIM36540 ; EIM36710 ; EIM36800 ; EIM36850 ; EIM36890 ; EIM40321 ; EIM42390 ; EIM50052 ; EIM50053 ; EIM50055 ; EIM50065 ; EIM50070 ; EIM50120 ; EIM50310 ; EIM50700 ; EIM60040 ; EIM60044 ; EIM60300 ; EIM60700 ; EIM60730 ; EIM61015 ; EIM61018 ; EIM62910 ; EIM62920 ; EIM64700 ; EIM65800 ; EIM65950 ; EIM65970 ; EIM66195 ; EIM66400 ; EIM67310 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70800 ; EM3851 ; ESM4153 ; NIM15300 ; NIM15500 ; PAYE12025 ; PAYE12045 ; TCM0118040

Liabilities and indemnity insurance

Legislation/Regulatory – ITEPA2003 s. 346-350, 556A

Ministers of religion

Legislation/Regulatory – ITEPA2003 s. 351

Non-domiciled employees with foreign employers

Legislation/Regulatory – ITEPA2003 s. 355
HMRC Guidance – EIM32661 ; EIM32665 ; EIM32671

Paid by or on behalf of

Legislation/Regulatory – ITEPA2003 s. 333
HMRC Guidance – EIM31810

Personal security assets or services

Legislation/Regulatory – ITEPA2003 s. 377
HMRC Guidance – EIM21810 ; EIM21811 ; EIM21812 ; EIM21813 ; EIM21814 ; EIM21815 ; NIM14110 ; TCM0118040

Repairing and maintaining work equipment

Legislation/Regulatory – ITEPA2003 s. 367

Sums paid in respect of

Legislation/Regulatory – ITEPA2003 s. 70-72
HMRC Guidance – EIM00513 ; EIM10010 ; EIM20040 ; EIM20601 ; EIM20602 ; EIM20603 ; EIM20604 ; EIM20607 ; EIM20610 ; EIM21672A ; EIM21686 ; EIM21781 ; EIM21866 ; EIM26156 ; EIM31615 ; EIM31616 ; EIM31659

Travel

– see Travel expenses

Employees seconded to charities and educational establishments

Legislation/Regulatory – CTA2009 s. 70, 1235 ; ITTOIA2005 s. 70, 71
HMRC Guidance – BIM47120

Employees/directors expenses

Accommodation

Commentary – Quick Overview ¶9171

Business entertaining

Commentary – Quick Overview ¶9177

Conditions to be satisfied

Commentary – Quick Overview ¶9162

Dispensations

Commentary – Quick Overview ¶9159

Entertainers' agency fees

Commentary – Quick Overview ¶9180

Fees/subscriptions to professional bodies

Commentary – Quick Overview ¶9180

Generally

Commentary – Quick Overview ¶9153

In the performance of duties, meaning

Commentary – Quick Overview ¶9162

Lorry drivers' meals

Commentary – Quick Overview ¶9174

Necessarily

Commentary – Quick Overview ¶9162

Paid expenses, exemption for

Commentary – Quick Overview ¶9165

Security assets and services

Commentary – Quick Overview ¶9186

Subsistence

Commentary – Quick Overview ¶9174

Tools and special clothing

Commentary – Quick Overview ¶9189

Travelling

– see Travel expenses

Wholly and exclusively, meaning

Commentary – Quick Overview ¶9162

Employers, certificates of collector as sufficient evidence

Case Law – Inland Revenue Commissioners v. Wray. [1987] BTC 63

Employment income

Accommodation

– see Accommodation

Amounts to be paid by employee

Commentary – Tax Reporter ¶453-200

Apportioning expenditure

Commentary – Tax Reporter ¶454-100
HMRC Guidance – EIM31661
Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Hamerton v. Overy (H.M. Inspector of Taxes)

Assistants

Commentary – Tax Reporter ¶454-325
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Garforth (H.M. Inspector of Taxes) v. Newsmith Stainless Ltd.

Business entertainment

– see Business entertainment

Capital allowances

Commentary – Tax Reporter ¶453-500 ; Tax Reporter ¶453-520

Claiming

Commentary – Tax Reporter ¶454-020

Clothing

Commentary – Tax Reporter ¶454-250 ; Tax Reporter ¶457-500
HMRC Guidance – EIM00520 ; EIM05100 ; EIM05200 ; EIM21613 ; EIM31643 ; EIM31663 ; EIM32450 ; EIM32460 ; EIM32470 ; EIM32475 ; EIM32476 ; EIM32480 ; EIM32485 ; EIM32705 ; EIM32725 ; EIM32726
Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; FERGUSSON (Surveyor of Taxes) v. NOBLE. ; Hillyer v. Leeke (H.M. Inspector of Taxes)

Corresponding payments, non-domiciled employees

Commentary – Tax Reporter ¶457-240
HMRC Guidance – EIM32661

Credit-tokens

Commentary – Tax Reporter ¶458-040

Deductibility provisions, meaning

Commentary – Tax Reporter ¶453-180

Deemed payments by employees

Commentary – Tax Reporter ¶458-000–Tax Reporter ¶458-080

Domestic help

Commentary – Tax Reporter ¶454-300
Case Law – BOWERS (Surveyor of Taxes) v. HARDING.

Double deductions, prevention of

Commentary – Tax Reporter ¶453-140

Education and training

– see Education and training

Employee liabilities

Commentary – Tax Reporter ¶457-000–Tax Reporter ¶457-000
HMRC Guidance – EIM30519
Case Law – A Guarantor v. R & C Commrs

Employee's expenses

Commentary – Tax Reporter ¶213-300 ; Tax Reporter ¶454-000 ; Tax Reporter ¶454-200 ; Tax Reporter ¶707-920
HMRC Guidance – EIM31642
Case Law – Elwood (H.M. Inspector of Taxes) v. Utitz ; Pook (H.M. Inspector of Taxes) v. Owen

Employment-related benefits

Commentary – Tax Reporter ¶213-900 ; Tax Reporter ¶458-080 ; Tax Reporter ¶707-990
Case Law – Sempra Metals Ltd v. R & C Commrs

Exemptions, distinction from

Commentary – Tax Reporter ¶453-040

Fees/subscriptions

Commentary – Tax Reporter ¶456-500 ; Tax Reporter ¶456-520
HMRC Guidance – EIM32915
Case Law – SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Singh v Williams (HMIT) ; WALES (H.M. INSPECTOR OF TAXES) v. GRAHAM

Fixed sum deductions

Commentary – Tax Reporter ¶457-500–Tax Reporter ¶457-570
HMRC Guidance – EIM00520 ; EIM05100 ; EIM05200 ; EIM05250 ; EIM05277 ; EIM05280 ; EIM32705 ; EIM32725 ; EIM32726 ; EIM34030
Case Law – FERGUSSON (Surveyor of Taxes) v. NOBLE.

Flat rate allowances

Commentary – Tax Reporter ¶457-500
HMRC Guidance – EIM00520 ; EIM05100 ; EIM05200 ; EIM32705 ; EIM32725 ; EIM32726
Case Law – FERGUSSON (Surveyor of Taxes) v. NOBLE.

Food and drink

Commentary – Tax Reporter ¶454-350
HMRC Guidance – EIM31815
Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Generally

Commentary – Tax Reporter ¶453-000

Hairdressing costs

Commentary – Tax Reporter ¶454-375

Holder of the employment or office

Commentary – Tax Reporter ¶454-040
HMRC Guidance – EIM31640 ; EIM31643
Case Law – Bolam (H.M. Inspector of Taxes) v. Barlow ; RICKETTS v. COLQUHOUN (H.M. INSPECTOR OF TAXES).

In the performance of duties

Commentary – Tax Reporter ¶454-120
Case Law – A Guarantor v. R & C Commrs ; BOWERS (Surveyor of Taxes) v. HARDING. ; Lupton (H.M. Inspector of Taxes) v. Potts ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE.

Income from which deductions may be made

Commentary – Tax Reporter ¶453-100

Indemnity insurance

Commentary – Tax Reporter ¶457-000–Tax Reporter ¶457-080
HMRC Guidance – EIM30517 ; EIM30519
Case Law – A Guarantor v. R & C Commrs

Legal expenses

Commentary – Tax Reporter ¶454-400
Case Law – EAGLES (H.M. INSPECTOR OF TAXES) v. LEVY ; MITCHELL (H.M. INSPECTOR OF TAXES) v. CHILD ; Nevis v IR Commrs

Legislation

Commentary – Tax Reporter ¶453-020

Lorry drivers

Commentary – Tax Reporter ¶454-350
HMRC Guidance – EIM31815
Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Losses

Commentary – Tax Reporter ¶458-500

Meals

Commentary – Tax Reporter ¶454-350
HMRC Guidance – EIM31815
Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Medical costs

Commentary – Tax Reporter ¶454-450
Case Law – Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson ; NORMAN v. GOLDER (H.M. INSPECTOR OF TAXES) ; Prince v. Mapp (H.M. Inspector of Taxes)

Ministers of religion

Commentary – Tax Reporter ¶453-100 ; Tax Reporter ¶488-120
HMRC Guidance – EIM60046

Necessity of expenses

Commentary – Tax Reporter ¶454-060
HMRC Guidance – EIM31646 ; EIM31647
Case Law – Brown v. Bullock (H.M. Inspector of Taxes) ; Elwood (H.M. Inspector of Taxes) v. Utitz ; RICKETTS v. COLQUHOUN (H.M. INSPECTOR OF TAXES).

Net taxable earnings

Commentary – Tax Reporter ¶453-000

Newspapers

Commentary – Tax Reporter ¶454-500

Non-cash vouchers

Commentary – Tax Reporter ¶458-020

Non-domiciled employees, corresponding payments

Commentary – Tax Reporter ¶457-240
HMRC Guidance – EIM32661

Not to exceed earnings

Commentary – Tax Reporter ¶453-120

Order for making

Commentary – Tax Reporter ¶453-160

Personal returns

Commentary – Tax Reporter ¶454-020

Personal therapy costs

Commentary – Tax Reporter ¶454-550
Case Law – Snowdon v Charnock (HMIT)

Public revenue, earnings payable out of

Commentary – Tax Reporter ¶453-100 ; Tax Reporter ¶457-540
Case Law – Harrop v Gilroy (HMIT)

Receipts or remittance basis

Commentary – Tax Reporter ¶453-220 ; Tax Reporter ¶457-200 ; Tax Reporter ¶457-240
HMRC Guidance – EIM32661

Rent

Commentary – Tax Reporter ¶454-575

Seafarers

– see Seafarers

Secretarial assistance

Commentary – Tax Reporter ¶454-325
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Garforth (H.M. Inspector of Taxes) v. Newsmith Stainless Ltd.

Security assets or services

Commentary – Tax Reporter ¶458-200
HMRC Guidance – EIM21810 ; EIM21812
Case Law – Lord Hanson v Mansworth (HMIT)

Specific earnings

Commentary – Tax Reporter ¶453-100

Subsistence costs

Commentary – Tax Reporter ¶454-600 ; Tax Reporter ¶457-560
HMRC Guidance – EIM30240 ; EIM31815 ; EIM31835

Tools

Commentary – Tax Reporter ¶457-500
HMRC Guidance – EIM00520 ; EIM05100 ; EIM05200 ; EIM32705 ; EIM32725 ; EIM32726
Case Law – FERGUSSON (Surveyor of Taxes) v. NOBLE.

Training

Commentary – Tax Reporter ¶456-700–Tax Reporter ¶456-740
Case Law – BLACKWELL (H.M. INSPECTOR OF TAXES) v. MILLS ; Consultant Psychiatrist v. R & C Commrs ; Edwards (H.M. Inspector of Taxes) v. Bairstow & Harrison ; Hinsley & Anor v. R & C Commrs ; Humbles (H.M. Inspector of Taxes) v. Brooks ; Perrin v. R & C Commrs

Travel expenses

– see Travel expenses

Wholly, exclusively and necessarily incurred rule

Commentary – Tax Reporter ¶454-050–Tax Reporter ¶454-080
HMRC Guidance – EIM31664 ; EIM31665
Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; McKie (H.M. Inspector of Taxes) v. Warner

Entertaining expenses

– see Business entertainment

Estate duty agreements

Commentary – Tax Reporter ¶686-650

Examination fees and related expenses

Case Law – Revenue and Customs Commissioners v Decadt. [2007] BTC 586

Expenditure

Commentary – Schwarz on Tax Treaties 9.10

Export Credit Guarantee Department

Legislation/Regulatory – CTA2009 s. 91 ; ITTOIA2005 s. 91
HMRC Guidance – BIM45580 ; TCM0120080

Export Credits Guarantee Department, payments to

Commentary – Tax Reporter ¶217-200 ; Tax Reporter ¶708-370
HMRC Guidance – BIM45580

Expressly deductible items of expenditure

Commentary – Tax Reporter ¶208-350 ; Tax Reporter ¶707-460

Failure to deduct tax

Contractor's options

Commentary – Royse on Construction Industry Scheme 14.4

Generally

Commentary – Royse on Construction Industry Scheme 14.1

Recovery of amounts by HMRC

Commentary – Royse on Construction Industry Scheme 14.2Royse on Construction Industry Scheme 14.3

Test cases

Commentary – Royse on Construction Industry Scheme 14.5Royse on Construction Industry Scheme 14.6Royse on Construction Industry Scheme 16.5Royse on Construction Industry Scheme 16.6.6Royse on Construction Industry Scheme 16.6.7

Family members, compulsory payments for annuities and financial provision

Commentary – Tax Reporter ¶115-675

Fee protection insurance

Commentary – Tax Reporter ¶217-650 ; Tax Reporter ¶708-460
HMRC Guidance – BIM45525 ; BIM45565 ; BIM46452

Fees/subscriptions

Commentary – Tax Reporter ¶456-500 ; Tax Reporter ¶456-520
HMRC Guidance – EIM32915
Case Law – SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Singh v Williams (HMIT) ; WALES (H.M. INSPECTOR OF TAXES) v. GRAHAM

Finance lease rental payments

– see also Finance leases

Generally

Case Law – Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 310 ; Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 92

Financial institutions

Commentary – Schwarz on Tax Treaties 9.11

Fines and penalties

Commentary – Tax Reporter ¶217-710 ; Tax Reporter ¶708-475
HMRC Guidance – BIM37965 ; BIM38515 ; BIM38520
Case Law – THE COMMISSIONERS OF INLAND REVENUE v. ALEXANDER VON GLEHN & CO., LTD. ; THE COMMISSIONERS OF INLAND REVENUE v. E.C. WARNES & CO., LTD.

Fixed rate

Excluded firms

Legislation/Regulatory – ITTOIA2005 s. 94C

Generally

Commentary – Quick Overview ¶5815
Legislation/Regulatory – FA2013 Sch. 5

Home used for business purposes

Legislation/Regulatory – FA2013 Sch. 5 ; ITTOIA2005 s. 94H, 94I

Professions and vocations

Legislation/Regulatory – ITTOIA2005 s. 94B

Vehicles

Legislation/Regulatory – CAA2001 s. 38ZA ; FA2018 s. 36 ; ITTOIA2005 s. 94D-94G

Fixed sum deductions

Accommodation and subsistence, employees working overseas

Commentary – Tax Reporter ¶457-570
HMRC Guidance – EIM05250 ; EIM05277 ; EIM05280 ; EIM34030

Earnings payable out of public revenue

Commentary – Tax Reporter ¶457-540
Case Law – Harrop v Gilroy (HMIT)

Flat rate allowances

Commentary – Tax Reporter ¶457-500
HMRC Guidance – EIM00520 ; EIM05100 ; EIM05200 ; EIM32705 ; EIM32725 ; EIM32726
Case Law – FERGUSSON (Surveyor of Taxes) v. NOBLE.

Scale rate payments

Commentary – Tax Reporter ¶457-550
Case Law – FERGUSSON (Surveyor of Taxes) v. NOBLE.

Subsistence costs incurred in the UK, scale rates

Commentary – Tax Reporter ¶454-600 ; Tax Reporter ¶457-560
HMRC Guidance – EIM30240 ; EIM31815 ; EIM31835

Foreign income

– see Foreign income

Foreign taxes and duties

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶708-340
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Foreign trade expenses

Commentary – Tax Reporter ¶293-400 ; Quick Overview ¶6525
Case Law – Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes)

Foreign trades, business trips

Legislation/Regulatory – ITTOIA2005 s. 92-94

Franchise payments

Commentary – Tax Reporter ¶216-950 ; Tax Reporter ¶708-300
HMRC Guidance – BIM35501 ; BIM57600 ; BIM57620
Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; THE COMMISSIONERS OF INLAND REVENUE v. THE GRANITE CITY STEAMSHIP COMPANY, LIMITED.

Garage allowance for employees

Case Law – Beecham Group Ltd. v. Fair (H.M. Inspector of Taxes). [1983] BTC 415

General office expenses

Commentary – Tax Reporter ¶707-380
Case Law – (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ARCHIBALD THOMSON, BLACK AND CO., LTD., v. BATTY. ; Alliance and Leicester plc v Hamer (HMIT) ; BRITISH SUGAR MANUFACTURERS, LTD. v. HARRIS (H.M. INSPECTOR OF TAXES) ; Halifax plc v Davidson (HMIT) ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Northern Rock plc v Thorpe (HMIT) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; Woolwich plc v Davidson (HMIT)

General rules, trade profits

Legislation/Regulatory – FA2013 s. 78 ; ITTOIA2005 s. 31

Generally

Commentary – Tax Reporter ¶207-200

Gifts

Business

– see Business entertainment

Gifts to charities

– see Gifts to charities

Goodwill

– see Goodwill

Goodwill, preservation of

Commentary – Tax Reporter ¶217-750 ; Tax Reporter ¶708-480
Case Law – Cooke (H.M. Inspector of Taxes) v. Quick Shoe Repair Service

Gratuities

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶707-880
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)

Guarantee payments

Commentary – Tax Reporter ¶217-600 ; Tax Reporter ¶708-450
Case Law – Bolton (H.M. Inspector of Taxes) v. Halpern & Woolf ; Jennings (H.M. Inspector of Taxes) v. Barfield ; MORLEY (H.M. INSPECTOR OF TAXES) v. LAWFORD AND COMPANY. ; Milnes (H.M. Inspector of Taxes) v. J. Beam Group Ltd.

Guarantees given by directors

Commentary – Tax Reporter ¶457-000
HMRC Guidance – EIM30519
Case Law – A Guarantor v. R & C Commrs

Herd basis, replacement animals

Legislation/Regulatory – ITTOIA2005 s. 116
HMRC Guidance – BIM55535

Hire-purchase charges

Commentary – Tax Reporter ¶215-200
Case Law – DARNGAVIL COAL COMPANY, LIMITED v. FRANCIS (Surveyor of Taxes).

HMRC interpretation

Commentary – Tax Reporter ¶208-720
HMRC Guidance – BIM75015

HMRC's practice

Commentary – Tax Reporter ¶207-200

Home used as office

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

Hong Kong, nature of interest payments

Case Law – Wharf Properties Ltd v. Commissioner of Inland Revenue (Hong Kong). [1997] BTC 173

Hospitality

– see Business entertainment

Hotel proprietors

Commentary – Tax Reporter ¶208-550
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn

Incidental costs of borrowing

Commentary – Tax Reporter ¶215-100
HMRC Guidance – BIM45525 ; BIM45801

Income tax set off against corporation tax, resident/non-resident companies

Legislation/Regulatory – CTA2010 s. 967, 968
HMRC Guidance – CTM01170 ; CTM34250 ; INTM267625

Indemnity insurance

Commentary – Tax Reporter ¶457-000–Tax Reporter ¶457-000
HMRC Guidance – EIM30519
Case Law – A Guarantor v. R & C Commrs

Inducement payments

Commentary – Tax Reporter ¶213-800 ; Tax Reporter ¶707-970

Industrial and provident societies, dividends granted by

Legislation/Regulatory – CTA2009 s. 132
HMRC Guidance – BIM24560 ; BIM24735 ; CTM40505 ; CTM40513 ; CTM40515 ; CTM40580

Insurance premiums

Commentary – Tax Reporter ¶217-650 ; Tax Reporter ¶708-460
HMRC Guidance – BIM45525 ; BIM45565 ; BIM46452

Intangible fixed assets

Legislation/Regulatory – CTA2009 s. 865
HMRC Guidance – CIRD12580 ; CIRD12600 ; CIRD12610 ; CIRD12620 ; CIRD12630

Integral features

Legislation/Regulatory – CTA2009 s. 60, 263

Interest

Commentary – Schwarz on Tax Treaties 10.04

Interest on overdue tax

Legislation/Regulatory – ITTOIA2005 s. 54

Interest paid

Legislation/Regulatory – CTA2009 s. 1303 ; ICTA88 s. 353 ; ITTOIA2005 s. 52
HMRC Guidance – BIM45765 ; DT9858 ; EIM26130 ; EIM26135 ; EIM26136 ; EIM26270 ; EIM26314 ; EIM26505 ; ERSM70040

Interest payable

– see Interest payable

Intermediaries, deemed employment payment

Legislation/Regulatory – CTA2009 s. 139

Investment companies

– see Companies with investment business

Key-person insurance

Commentary – Tax Reporter ¶217-650 ; Tax Reporter ¶708-460
HMRC Guidance – BIM45525 ; BIM45565 ; BIM46452

Lease premiums

Commentary – Tax Reporter ¶216-350 ; Tax Reporter ¶708-210
HMRC Guidance – BIM46255

Leases

Legislation/Regulatory – CTA2009 s. 62-66, Sch. 2, para. 18-20 ; ITTOIA2005 s. 60-67
HMRC Guidance – BIM46251 ; BIM46280 ; BIM46565 ; BIM55095 ; BIM62605 ; CA23181 ; CTM49440 ; LAM04030

Legal expenses

Commentary – Tax Reporter ¶217-700 ; Tax Reporter ¶454-400 ; Tax Reporter ¶708-470
HMRC Guidance – BIM42955 ; BIM46455 ; BIM46555 ; EM3981
Case Law – (1) Golder (H.M. Inspector of Taxes) v. Great Boulder Proprietary Gold Mines, Ltd. (2) Commissioners of Inland Revenue v. Great Boulder Proprietary Gold Mines, Ltd. ; (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; C Connelly & Co v. Wilbey (HM Inspector of Taxes). [1992] BTC 538 ; Commissioners of Inland Revenue v. Carron Company ; EAGLES (H.M. INSPECTOR OF TAXES) v. LEVY ; FAIRRIE v. HALL (H.M. INSPECTOR OF TAXES) ; G. SCAMMELL & NEPHEW, LTD. v. ROWLES (H.M. INSPECTOR OF TAXES) ; Hammond Engineering Co. Ltd. v. Commissioners of Inland Revenue ; James Spencer & Co. v. Commissioners of Inland Revenue ; MITCHELL (H.M. INSPECTOR OF TAXES) v. CHILD ; McKnight (HM Inspector of Taxes) v. Sheppard. [1997] BTC 328 ; McKnight (HM Inspector of Taxes) v Sheppard. [1999] BTC 236 ; McKnight (HM Inspector of Taxes) v Sheppard; Sheppard v McKnight (HM Inspector of Taxes). [1996] BTC 355 ; Nevis v IR Commrs ; Owen (H.M. Inspector of Taxes) v. Southern Railway of Peru, Ltd ; Pyrah (H.M. Inspector of Taxes) v. Annis & Co., Ltd. ; SOUTHERN (H.M. INSPECTOR OF TAXES) v. BORAX CONSOLIDATED, LTD. ; SPOFFORTH AND PRINCE v. GOLDER (H.M. INSPECTOR OF TAXES) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; USHER'S WILTSHIRE BREWERY, LIMITED v. BRUCE (Surveyor of Taxes).

Leisure facilities

Commentary – Tax Reporter ¶213-600 ; Tax Reporter ¶707-960

Levies and payments under the Financial Services and Markets Act 2000

Legislation/Regulatory – CTA2009 s. 92 ; ITTOIA2005 s. 155
HMRC Guidance – CTM49500

Licences

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶708-340
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Limiting

Commentary – Schwarz on Tax Treaties 9.10

Loan finance

– see Interest payable

Loan relationships, inter-company transactions

Case Law – MJP Media Services Ltd [2010] TC 00586 ; MJP Media Services Ltd v Revenue and Customs Commissioners. [2011] BTC 1,857 ; MJP Media Services Ltd v Revenue and Customs Commissioners. [2012] BTC 477

Local enterprise organisations, contributions to

Commentary – Tax Reporter ¶216-650 ; Tax Reporter ¶223-110 ; Tax Reporter ¶708-260
Legislation/Regulatory – CTA2009 s. 82-86 ; ITTOIA2005 s. 82-86
HMRC Guidance – BIM47610 ; BIM90030 ; CTM08430 ; CTM15340 ; CTM41150

Locum and fixed cost insurance

Commentary – Tax Reporter ¶217-650 ; Tax Reporter ¶708-460
HMRC Guidance – BIM45525 ; BIM45565 ; BIM46452

Lorry drivers

Commentary – Tax Reporter ¶454-350
HMRC Guidance – EIM31815
Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Losses

– see also Losses; Trading losses; Trade loss relief

Generally

Commentary – Schwarz on Tax Treaties 3.08Schwarz on Tax Treaties 16.05

Lump sum paid for release of annuity, deductible expenditure

Case Law – Parnalls Solicitors Ltd [2010] TC 00261

Maintenance payments

Case Law – Billingham (HM Inspector of Taxes) v. John. [1998] BTC 18 ; Finnie v. Finnie. [1984] BTC 32 ; Finnie v. Finnie. [1984] BTC 350 ; McBurnie (H.M. Inspector of Taxes) v. Tacey. [1984] BTC 158 ; Morley-Clarke v. Jones (H.M. Inspector of Taxes). [1984] BTC 359 ; Morley-Clarke v. Jones (H.M. Inspector of Taxes). [1985] BTC 460 ; Schempp v Finanzamt München V (Case C-403/03). [2008] BTC 173

Managed service companies, deemed employment payment

Legislation/Regulatory – CTA2009 s. 141
HMRC Guidance – ESM3555

Management expenses

Case Law – Atkinson (HM Inspector of Taxes) v Camas plc. [2004] BTC 190 ; Camas plc v Atkinson (HMIT). [2003] BTC 296 ; Johnson (HM Inspector of Taxes) v. Prudential Assurance Co Ltd. [1998] BTC 112 ; Johnson (HM Inspector of Taxes) v Prudential Assurance Co Ltd. [1996] BTC 375

Meals

Commentary – Tax Reporter ¶208-550 ; Tax Reporter ¶454-350
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710 ; EIM31815
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Medical and hospital expenses

Commentary – Tax Reporter ¶208-750 ; Tax Reporter ¶454-450
Case Law – Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson ; NORMAN v. GOLDER (H.M. INSPECTOR OF TAXES) ; Prince v. Mapp (H.M. Inspector of Taxes)

Mineral exploration and access

Legislation/Regulatory – CTA2009 s. 137 ; ITTOIA2005 s. 161

Mineral rights, management expenses

Legislation/Regulatory – CTA2009 s. 272
HMRC Guidance – CTM02120 ; LAM04020

Ministers of religion

Commentary – Tax Reporter ¶453-100 ; Tax Reporter ¶488-120
HMRC Guidance – EIM60046

Modification or disposal of an identifiable capital asset

Commentary – Tax Reporter ¶217-800 ; Tax Reporter ¶708-490
Case Law – 'COUNTESS WARWICK' STEAMSHIP COMPANY, LIMITED v. OGG (H.M. INSPECTOR OF TAXES). ; (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) UNION COLD STORAGE CO., LTD. v. SIMPSON (H.M. INSPECTOR OF TAXES) (2) UNION COLD STORAGE CO., LTD. v. ELLERKER (H.M. INSPECTOR OF TAXES) ; COWCHER (H.M. INSPECTOR OF TAXES) v. RICHARD MILLS AND COMPANY, LTD. ; Commissioners of Inland Revenue v. William Sharp & Son ; Dain (H.M. Inspector of Taxes) v. Auto Speedways, Ltd. ; E.C.C. Quarries Ltd. v. Watkis (H.M. Inspector of Taxes) ; MALLETT (H.M. INSPECTOR OF TAXES) v. THE STAVELEY COAL AND IRON COMPANY, LIMITED. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; WEST AFRICAN DRUG CO., LTD. v. LILLEY (H.M. INSPECTOR OF TAXES)

National Insurance contributions

Commentary – Tax Reporter ¶213-100 ; Tax Reporter ¶217-075 ; Tax Reporter ¶707-890 ; Tax Reporter ¶708-350
Case Law – Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd.

Newspapers

Commentary – Tax Reporter ¶454-500

Non-inclusion mismatches

Payee is a multinational company

Commentary – Tax Reporter ¶811-470

Payer is a hybrid entity

Commentary – Tax Reporter ¶811-455 ; Tax Reporter ¶811-465

Relating to transfers by permanent establishments

Commentary – Tax Reporter ¶811-460

Not routine deductions

Legislation/Regulatory – CTA2010 s. 357BJB ; FA2016 s. 64(3)

Overnight subsistence

Commentary – Tax Reporter ¶208-550
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn

Partnership's rebates of management and performance fees

Case Law – Revenue and Customs Commissioners v Lansdowne Partners Limited Partnership. [2011] BTC 224 ; Revenue and Customs Commissioners v Lansdowne Partners Limited Partnership. [2012] BTC 12

Partnerships, deemed employment payment

Legislation/Regulatory – CTA2009 s. 140

Patent fees and expenses

Legislation/Regulatory – CTA2009 s. 89, Sch. 2, para. 22 ; ITTOIA2005 s. 89
HMRC Guidance – BIM45951

Patent royalties

Legislation/Regulatory – CTA2009 s. 59
HMRC Guidance – BIM45965

Patents

Commentary – Tax Reporter ¶216-900 ; Tax Reporter ¶702-550 ; Tax Reporter ¶708-290
HMRC Guidance – BIM45965

PAYE

– see also PAYE

Generally

Commentary – Tax Reporter ¶213-100 ; Tax Reporter ¶707-890
Case Law – Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd.

Payment of interest arising in the UK, tax deducted under ITA 2007, s. 874

Case Law – Perrin [2014] TC 03363

Payroll deduction schemes

– see Payroll deduction scheme

Payroll deduction schemes, agents' expenses

Legislation/Regulatory – CTA2009 s. 72
HMRC Guidance – BIM45195

Penalties

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶703-400 ; Tax Reporter ¶708-475
HMRC Guidance – BIM31500 ; BIM31610 ; BIM37965 ; BIM38515 ; BIM38520
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes) ; THE COMMISSIONERS OF INLAND REVENUE v. ALEXANDER VON GLEHN & CO., LTD. ; THE COMMISSIONERS OF INLAND REVENUE v. E.C. WARNES & CO., LTD.

Penalties and interest disallowed

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Pension scheme contributions

Approved

Commentary – Tax Reporter ¶213-200
Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; LOWE (H.M. INSPECTOR OF TAXES) v. PETER WALKER (WARRINGTON) AND ROBERT CAIN & SONS, LTD.

Non-approved

Commentary – Tax Reporter ¶213-150 ; Tax Reporter ¶707-900
Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; Hutchinson & Co. (Publishers), Ltd. v. Turner (H.M. Inspector of Taxes)

Periods when asset unavailable for private use

Legislation/Regulatory – ITEPA2003 s. 205A

Permanent establishment

Allowable expenses

Legislation/Regulatory – CTA2009 s. 29

Costs disallowed

Legislation/Regulatory – CTA2009 s. 30
HMRC Guidance – INTM267130 ; INTM267625

Dis-allowed expenses

Legislation/Regulatory – CTA2009 s. 30-32
HMRC Guidance – INTM267100 ; INTM267625

Generally

Commentary – Schwarz on Tax Treaties 9.10

Intangible assets disallowed

Legislation/Regulatory – CTA2009 s. 31
HMRC Guidance – INTM267100 ; INTM554010

Interest or other financing costs

Legislation/Regulatory – CTA2009 s. 32

Personal reliefs

– see Personal reliefs

Personal security assets or services

Commentary – Tax Reporter ¶208-800
HMRC Guidance – BIM47305 ; BIM47310

Personal security expenditure

Legislation/Regulatory – ITEPA2003 s. 377 ; ITTOIA2005 s. 81
HMRC Guidance – BIM47301 ; BIM47305 ; BIM47310 ; BIM47315

Police organisations

Commentary – Tax Reporter ¶115-594 ; Tax Reporter ¶115-596

Political payments

Commentary – Tax Reporter ¶216-600 ; Tax Reporter ¶708-250
Case Law – Boarland (H.M. Inspector of Taxes) v. Kramat Pulai, Ltd. Commissioners of Inland Revenue v. Kramat Pulai, Ltd. Commissioners of Inland Revenue v. Southern Malayan Tin Dredging, Ltd. Commissioners of Inland Revenue v. Malayan Tin Dredging, Ltd. ; Morgan (H.M. Inspector of Taxes) v. Tate & Lyle, Ltd.

Pool betting duty, persons liable for

Commentary – Tax Reporter ¶265-500

Post-cessation receipts

– see also Post-cessation receipts

Generally

Legislation/Regulatory – CTA2009 s. 196, 197, 199
HMRC Guidance – BIM47145 ; BIM90080 ; BIM90090 ; BIM90095

Pre-planned scheme

Expense of contributions under the scheme, wholly and exclusively for trade

Case Law – Scotts Atlantic Management Ltd (in members voluntary liquidation) & Anor v Revenue and Customs Commissioners [2015] BTC 504

Secure tax relief for loss on sale of shares to an employee benefit trust

Case Law – Scotts Atlantic Management Ltd (in members voluntary liquidation) & Anor v Revenue and Customs Commissioners [2015] BTC 504

Pre-trading expenditure

Commentary – Tax Reporter ¶208-300 ; Tax Reporter ¶208-320 ; Tax Reporter ¶707-410 ; Tax Reporter ¶707-420
Legislation/Regulatory – CTA2009 s. 61 ; ITTOIA2005 s. 57
HMRC Guidance – BIM46350 ; BIM46351 ; BIM46355 ; BIM60060 ; BIM60150 ; BIM60620 ; BIM60660 ; BIM62015 ; BIM64235 ; CFM32100 ; CFM32110 ; CFM51095 ; CIRD61201 ; CIRD81450 ; CIRD88000 ; CIRD90200 ; CTM34070

Premises used as home and business

Commentary – Tax Reporter ¶208-720 ; Tax Reporter ¶290-650
HMRC Guidance – BIM75015

Premiums for leases

Commentary – Tax Reporter ¶216-350 ; Tax Reporter ¶708-210
HMRC Guidance – BIM46255

Preservation of goodwill

Case Law – Lawson (HM Inspector of Taxes) v. Johnson Matthey plc. [1990] BTC 83 ; Lawson (HM Inspector of Taxes) v. Johnson Matthey plc. [1991] BTC 150 ; Lawson (HM Inspector of Taxes) v. Johnson Matthey plc. [1992] BTC 324 ; Watney Combe Reid & Co. Ltd. v. Pike (H.M. Inspector of Taxes). Watneys London Ltd. v. Pike (H.M. Inspector of Taxes). [1982] BTC 288

Priority of allowable deductions

Legislation/Regulatory – CTA2009 s. 51, 214 ; FA2013 s. 78 ; ITTOIA2005 s. 31, 274

Private expenditure

Commentary – Tax Reporter ¶208-500 ; Tax Reporter ¶707-530

Professional fees and expenses

Commentary – Tax Reporter ¶217-700 ; Tax Reporter ¶708-470
HMRC Guidance – BIM42955 ; BIM46455 ; BIM46555 ; EM3981
Case Law – (1) Golder (H.M. Inspector of Taxes) v. Great Boulder Proprietary Gold Mines, Ltd. (2) Commissioners of Inland Revenue v. Great Boulder Proprietary Gold Mines, Ltd. ; (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; Commissioners of Inland Revenue v. Carron Company ; FAIRRIE v. HALL (H.M. INSPECTOR OF TAXES) ; G. SCAMMELL & NEPHEW, LTD. v. ROWLES (H.M. INSPECTOR OF TAXES) ; Hammond Engineering Co. Ltd. v. Commissioners of Inland Revenue ; James Spencer & Co. v. Commissioners of Inland Revenue ; Owen (H.M. Inspector of Taxes) v. Southern Railway of Peru, Ltd ; Pyrah (H.M. Inspector of Taxes) v. Annis & Co., Ltd. ; SOUTHERN (H.M. INSPECTOR OF TAXES) v. BORAX CONSOLIDATED, LTD. ; SPOFFORTH AND PRINCE v. GOLDER (H.M. INSPECTOR OF TAXES) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; USHER'S WILTSHIRE BREWERY, LIMITED v. BRUCE (Surveyor of Taxes).

Professions and vocations

Legislation/Regulatory – ITTOIA2005 s. 32, 56

Prohibited

Commentary – Tax Reporter ¶208-400 ; Tax Reporter ¶703-200–Tax Reporter ¶703-400 ; Tax Reporter ¶707-480
HMRC Guidance – BIM31610

Prohibition on

Commentary – Schwarz on Tax Treaties 9.10

Promotional expenses

Case Law – Netlogic Consulting Ltd v R & C Commrs; Kawthar Consulting Ltd v R & C Commrs (2005) Sp C 477

Property business

– see also Property business loss relief; Property income

Generally

Commentary – Quick Overview ¶22100

Property income

Carry-forward relief

Commentary – Quick Overview ¶7155

General income

Commentary – Quick Overview ¶7160

Generally

Commentary – Quick Overview ¶7100

Losses

Commentary – Quick Overview ¶7150

Public revenue, earnings payable out of

Commentary – Tax Reporter ¶453-100 ; Tax Reporter ¶457-540
Case Law – Harrop v Gilroy (HMIT)

Publican's overheads, duality of purpose

Case Law – McLaren v Mumford (HM Inspector of Taxes). [1996] BTC 490

Purchase of leasing partnership interests

Commentary – Tax Reporter ¶708-330

Putting an end to the business, payments made

Commentary – Tax Reporter ¶217-800 ; Tax Reporter ¶708-490
Case Law – 'COUNTESS WARWICK' STEAMSHIP COMPANY, LIMITED v. OGG (H.M. INSPECTOR OF TAXES). ; (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) UNION COLD STORAGE CO., LTD. v. SIMPSON (H.M. INSPECTOR OF TAXES) (2) UNION COLD STORAGE CO., LTD. v. ELLERKER (H.M. INSPECTOR OF TAXES) ; COWCHER (H.M. INSPECTOR OF TAXES) v. RICHARD MILLS AND COMPANY, LTD. ; Commissioners of Inland Revenue v. William Sharp & Son ; Dain (H.M. Inspector of Taxes) v. Auto Speedways, Ltd. ; E.C.C. Quarries Ltd. v. Watkis (H.M. Inspector of Taxes) ; MALLETT (H.M. INSPECTOR OF TAXES) v. THE STAVELEY COAL AND IRON COMPANY, LIMITED. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; WEST AFRICAN DRUG CO., LTD. v. LILLEY (H.M. INSPECTOR OF TAXES)

Radio relay services etc., easements for

Commentary – Tax Reporter ¶217-000 ; Tax Reporter ¶708-320

Rate of

Generally

Commentary – Royse on Construction Industry Scheme 2.3.1Royse on Construction Industry Scheme 5.3.2

Higher rate

Commentary – Royse on Construction Industry Scheme 5.3.3

Rates, local and water etc.

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶708-340
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Reasons for

Commentary – Royse on Construction Industry Scheme 11.1Royse on Construction Industry Scheme 11.2.2

Recoverable amounts from tax credit awards

Legislation/Regulatory – CPA2014 s. 52

Redemption

– see Redemption of deductions

Reduced (rental of certain cars)

Commentary – Tax Reporter ¶1075-400–Tax Reporter ¶1075-500

Redundancy payments

– see Redundancy payments

Refurbishment of retail premises

Case Law – Jenners Princes Street Edinburgh Ltd v IR Commrs (1998) Sp C 166

Release from onerous obligations

Commentary – Tax Reporter ¶217-800 ; Tax Reporter ¶708-490
Case Law – 'COUNTESS WARWICK' STEAMSHIP COMPANY, LIMITED v. OGG (H.M. INSPECTOR OF TAXES). ; (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) UNION COLD STORAGE CO., LTD. v. SIMPSON (H.M. INSPECTOR OF TAXES) (2) UNION COLD STORAGE CO., LTD. v. ELLERKER (H.M. INSPECTOR OF TAXES) ; COWCHER (H.M. INSPECTOR OF TAXES) v. RICHARD MILLS AND COMPANY, LTD. ; Commissioners of Inland Revenue v. William Sharp & Son ; Dain (H.M. Inspector of Taxes) v. Auto Speedways, Ltd. ; E.C.C. Quarries Ltd. v. Watkis (H.M. Inspector of Taxes) ; MALLETT (H.M. INSPECTOR OF TAXES) v. THE STAVELEY COAL AND IRON COMPANY, LIMITED. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; WEST AFRICAN DRUG CO., LTD. v. LILLEY (H.M. INSPECTOR OF TAXES)

Remediation of contaminated land

– see Remediation of contaminated or derelict land

Remuneration

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶707-880
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)

Rent for premises

Legislation/Regulatory – ITTOIA2005 s. 34
HMRC Guidance – BIM24460 ; BIM24995 ; BIM31550 ; BIM33630 ; BIM35525 ; BIM35545 ; BIM35660 ; BIM37000 ; BIM37005 ; BIM37007 ; BIM37010 ; BIM37025 ; BIM37035 ; BIM37050 ; BIM37055 ; BIM37060 ; BIM37065 ; BIM37070 ; BIM37075 ; BIM37100 ; BIM37200 ; BIM37300 ; BIM37400 ; BIM37500 ; BIM37510 ; BIM37600 ; BIM37605 ; BIM37610 ; BIM37615 ; BIM37620 ; BIM37625 ; BIM37630 ; BIM37635 ; BIM37650 ; BIM37660 ; BIM37665 ; BIM37670 ; BIM37675 ; BIM37680 ; BIM37690 ; BIM37700 ; BIM37705 ; BIM37707 ; BIM37715 ; BIM37717 ; BIM37720 ; BIM37725 ; BIM37730 ; BIM37735 ; BIM37737 ; BIM37740 ; BIM37745 ; BIM37750 ; BIM37753 ; BIM37755 ; BIM37760 ; BIM37765 ; BIM37770 ; BIM37775 ; BIM37780 ; BIM37785 ; BIM37800 ; BIM37810 ; BIM37820 ; BIM37830 ; BIM37840 ; BIM37850 ; BIM37860 ; BIM37900 ; BIM37910 ; BIM37920 ; BIM37925 ; BIM37928 ; BIM37930 ; BIM37935 ; BIM37940 ; BIM37945 ; BIM37950 ; BIM37955 ; BIM37960 ; BIM37965 ; BIM37970 ; BIM38100 ; BIM38110 ; BIM38120 ; BIM38300 ; BIM38310 ; BIM38315 ; BIM38320 ; BIM38330 ; BIM38340 ; BIM38350 ; BIM38360 ; BIM38370 ; BIM38390 ; BIM38395 ; BIM38400 ; BIM38500 ; BIM38510 ; BIM38515 ; BIM38520 ; BIM38522 ; BIM38525 ; BIM38530 ; BIM38535 ; BIM38540 ; BIM38545 ; BIM38550 ; BIM38560 ; BIM42105 ; BIM42115 ; BIM44565 ; BIM45005 ; BIM45665 ; BIM45670 ; BIM45675 ; BIM45680 ; BIM45685 ; BIM45690 ; BIM45695 ; BIM45700 ; BIM45705 ; BIM45710 ; BIM45715 ; BIM45720 ; BIM45725 ; BIM45730 ; BIM45735 ; BIM45755 ; BIM46030 ; BIM46035 ; BIM46040 ; BIM46065 ; BIM47080 ; BIM47105 ; BIM47106 ; BIM47107 ; BIM47405 ; BIM47410 ; BIM47415 ; BIM47810 ; BIM47815 ; BIM47820 ; BIM48000 ; BIM50620 ; BIM51625 ; BIM55132 ; BIM55250 ; BIM55255 ; BIM55280 ; BIM55285 ; BIM55290 ; BIM66220 ; GIM8150 ; GIM8310

Rent of business premises or equipment

Commentary – Tax Reporter ¶216-300 ; Tax Reporter ¶708-200
HMRC Guidance – BIM46815
Case Law – HEASTIE (H.M. INSPECTOR OF TAXES) v. VEITCH & CO. THE COMMISSIONERS OF INLAND REVENUE v. VEITCH & CO. ; HYETT (H.M. INSPECTOR OF TAXES) v. LENNARD ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; THE COMMISSIONERS OF INLAND REVENUE v. THE FALKIRK IRON COMPANY, LIMITED

Rent paid, wholly and exclusively incurred for professional purposes

Case Law – Revenue and Customs Commissioners v Healy. [2013] BTC 1,958

Repairs and improvements to business premises

– see Repairs/improvements to business premises

Replacement and cleaning of clothes

Case Law – Mallalieu v. Drummond (H.M. Inspector of Taxes). [1983] BTC 39 ; Mallalieu v. Drummond (H.M. Inspector of Taxes). [1983] BTC 380

Replacement domestic items relief

Legislation/Regulatory – CTA2009 s. 250A ; ITTOIA2005 s. 311A

Research and development

– see also Research and development expenditure

Generally

Commentary – Tax Reporter ¶217-950 ; Tax Reporter ¶218-000
HMRC Guidance – CIRD81900

Reserve funds of marketing authorities and statutory bodies

Legislation/Regulatory – CTA2009 s. 153-155

Residential property businesses

Commentary – Quick Overview ¶7120

Restriction

Commentary – Quick Overview ¶7120

Restrictive undertakings

Commentary – Tax Reporter ¶214-100 ; Tax Reporter ¶708-030
Legislation/Regulatory – CTA2009 s. 69 ; ITTOIA2005 s. 69
HMRC Guidance – BIM47005
Case Law – (1) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. KERR (H.M.INSPECTOR OF TAXES) (2) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. COMMISSIONERS OF INLAND REVENUE)

Retraining courses

Legislation/Regulatory – CTA2009 s. 74, 75
HMRC Guidance – BIM47080 ; BIM47218

Retraining employees

Commentary – Tax Reporter ¶213-550 ; Tax Reporter ¶707-950

Safeguarding future profits

Commentary – Tax Reporter ¶217-850 ; Tax Reporter ¶708-500
Case Law – Stephenson (H.M. Inspector of Taxes) v. Payne, Stone, Fraser & Co. ; VALLAMBROSA RUBBER CO., LTD., v. FARMER (Surveyor of Taxes). ; Walker (H.M. Inspector of Taxes) v. Cater Securities Ltd.

SAYE option schemes

Legislation/Regulatory – CTA2009 s. 999

Scientific research associations, universities etc., payments to

Legislation/Regulatory – F(No. 2)A2005 s. 14, 15 ; ITTOIA2005 s. 88

Seafarers

– see Seafarers' earnings deductions

Secondment of employees to charities and educational establishments

Commentary – Tax Reporter ¶213-950 ; Tax Reporter ¶708-000

Security assets and services

Commentary – Quick Overview ¶9186

Security assets or services

Commentary – Tax Reporter ¶208-800 ; Tax Reporter ¶458-200
HMRC Guidance – BIM47305 ; BIM47310 ; EIM21810 ; EIM21812
Case Law – Lord Hanson v Mansworth (HMIT)

Security services

Case Law – Lord Hanson v Mansworth (HMIT) (2004) Sp C 410

Self-employed long-distance lorry drivers

Commentary – Tax Reporter ¶208-550
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn

Share incentive plans

– see Share incentive plans (SIPs)

Shipping losses

Commentary – Tax Reporter ¶217-450 ; Tax Reporter ¶708-420

Social security contributions

Legislation/Regulatory – CTA2009 s. 1302 ; ITEPA2003 s. 360A ; ITTOIA2005 s. 53

Sponsorship payments

Case Law – Executive Network (Consultants) Ltd v O'Connor (HMIT) (1995) Sp C 56 ; Interfish Ltd v Revenue and Customs Commissioners [2014] BTC 34 ; Interfish Ltd v Revenue and Customs Commissioners. [2013] BTC 1,946

Staff development and training

Commentary – Tax Reporter ¶213-400 ; Tax Reporter ¶707-930
HMRC Guidance – BIM35660 ; BIM45047

Statutory background

Commentary – Tax Reporter ¶207-250 ; Tax Reporter ¶707-300
Case Law – USHER'S WILTSHIRE BREWERY, LIMITED v. BRUCE (Surveyor of Taxes).

Sub-postmaster with small retail business, introductory payment

Case Law – Dhendsa v Richardson (HMIT) (1997) Sp C 134

Subscriptions

Commentary – Tax Reporter ¶216-500 ; Tax Reporter ¶456-500 ; Tax Reporter ¶456-520 ; Tax Reporter ¶708-230
HMRC Guidance – BIM47400 ; BIM47420 ; BIM47425 ; BIM47430 ; BIM55280 ; EIM32915
Case Law – (1) THOMAS (H.M. INSPECTOR OF TAXES) v. RICHARD EVANS & CO., LTD. (2) JONES (H.M. INSPECTOR OF TAXES) v. THE SOUTH-WEST LANCASHIRE COAL OWNERS' ASSOCIATION, LTD. ; COLLINS (H.M. INSPECTOR OF TAXES) v. JOSEPH ADAMSON AND CO. JOSEPH ADAMSON AND CO. v. COLLINS (H.M. INSPECTOR OF TAXES) ; GUEST, KEEN & NETTLEFOLDS, LTD. v. FOWLER (Surveyor of Taxes). ; Joseph L. Thompson & Sons, Ltd. v. Chamberlain (H.M. Inspector of Taxes) ; LOCHGELLY IRON & COAL COMPANY LTD. v. CRAWFORD (Surveyor of Taxes). ; RHYMNEY IRON COMPANY, LIMITED, v. FOWLER (Surveyor of Taxes). ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Singh v Williams (HMIT) ; WALES (H.M. INSPECTOR OF TAXES) v. GRAHAM

Subsistence

Commentary – Tax Reporter ¶208-550 ; Tax Reporter ¶454-600 ; Tax Reporter ¶457-560
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710 ; EIM30240 ; EIM31815 ; EIM31835
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn

Subsistence and use of home

Case Law – Prior (HM Inspector of Taxes) v. Saunders. [1993] BTC 336

Sums recoverable under insurance

Commentary – Tax Reporter ¶217-650 ; Tax Reporter ¶708-460
HMRC Guidance – BIM45525 ; BIM45565 ; BIM46452

Surcharges

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶703-400
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Tax avoidance arrangements, order of priority

Legislation/Regulatory – FA2013 s. 78 ; ITTOIA2005 s. 31

Tax avoidance schemes, payments to promoters

Commentary – Tax Reporter ¶708-605

Tax reduction

Commentary – Quick Overview ¶7120

Taxes and duties

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶708-340
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Telecommunication rights

Commentary – Tax Reporter ¶216-975 ; Tax Reporter ¶708-310

Telephone charges

Commentary – Tax Reporter ¶707-380
Case Law – (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ARCHIBALD THOMSON, BLACK AND CO., LTD., v. BATTY. ; Alliance and Leicester plc v Hamer (HMIT) ; BRITISH SUGAR MANUFACTURERS, LTD. v. HARRIS (H.M. INSPECTOR OF TAXES) ; Halifax plc v Davidson (HMIT) ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Northern Rock plc v Thorpe (HMIT) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; Woolwich plc v Davidson (HMIT)

Tenants under taxed leases

– see Tenants under taxed leases

Termination payments

Commentary – Tax Reporter ¶208-200 ; Tax Reporter ¶214-050 ; Tax Reporter ¶707-390 ; Tax Reporter ¶708-020
HMRC Guidance – BIM38300 ; BIM42955
Case Law – (1) B.W. NOBLE, LIMITED v. MITCHELL (H.M. INSPECTOR OF TAXES). (2) MITCHELL (H.M. INSPECTOR OF TAXES) v. B.W. NOBLE, LIMITED. ; (1) George Peters & Co., Ltd. v. Smith (H.M. Inspector of Taxes) (2) Williams (H.M. Inspector of Taxes) v. J. J. Young & Son, Ltd. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; (1) James Snook & Co., Ltd. v. Blasdale (H.M. Inspector of Taxes) (2) James Snook & Co., Ltd. v. Commissioners of Inland Revenue ; ALEXANDER HOWARD AND CO., LTD. v. BENTLEY (H.M. INSPECTOR OF TAXES) ; DEVERELL, GIBSON & HOARE, LTD. v. REES (H.M. INSPECTOR OF TAXES) ; George J. Smith & Co. Ltd. v. Furlong (H.M. Inspector of Taxes) George J. Smith & Co. Ltd. v. Commissioners of Inland Revenue ; Godden (H.M. Inspector of Taxes) v. A. Wilson's Stores (Holdings), Ltd. ; J.W. SMITH (Surveyor of Taxes) v. THE INCORPORATED COUNCIL OF LAW REPORTING FOR ENGLAND AND WALES. ; MORGAN CRUCIBLE CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; OVERY (H.M. INSPECTOR OF TAXES) v. ASHFORD DUNN & CO., LTD. ; THE COMMISSIONERS OF INLAND REVENUE v. THE ANGLO BREWING CO., LTD.

Theft and misappropriation

Commentary – Tax Reporter ¶214-200 ; Tax Reporter ¶708-050
Case Law – ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd. ; CURTIS (H.M. INSPECTOR OF TAXES) v. J. & G. OLDFIELD, LIMITED. ; THE ROEBANK PRINTING COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE.

Timing of

Commentary – Royse on Construction Industry Scheme 16.6.10

Tools

Legislation/Regulatory – CTA2009 s. 68 ; ITTOIA2005 s. 68
HMRC Guidance – BIM46960 ; BIM46965 ; BIM67210

Total income

Charitable gifts of assets

Commentary – Tax Reporter ¶115-575–Tax Reporter ¶115-590

Generally

Commentary – Tax Reporter ¶115-000

Interest paid

– see Interest payable

Life insurance, payments for

Commentary – Tax Reporter ¶115-592

Payments made net of tax

Commentary – Tax Reporter ¶115-000

Police organisations

Commentary – Tax Reporter ¶115-594 ; Tax Reporter ¶115-596

Reductions in tax liability

Commentary – Tax Reporter ¶115-000

Trade unions, payments to

Commentary – Tax Reporter ¶115-592

Trade associations, subscription payments

Commentary – Tax Reporter ¶216-500 ; Tax Reporter ¶708-230
HMRC Guidance – BIM47400 ; BIM47420 ; BIM47425 ; BIM47430 ; BIM55280
Case Law – (1) THOMAS (H.M. INSPECTOR OF TAXES) v. RICHARD EVANS & CO., LTD. (2) JONES (H.M. INSPECTOR OF TAXES) v. THE SOUTH-WEST LANCASHIRE COAL OWNERS' ASSOCIATION, LTD. ; COLLINS (H.M. INSPECTOR OF TAXES) v. JOSEPH ADAMSON AND CO. JOSEPH ADAMSON AND CO. v. COLLINS (H.M. INSPECTOR OF TAXES) ; GUEST, KEEN & NETTLEFOLDS, LTD. v. FOWLER (Surveyor of Taxes). ; Joseph L. Thompson & Sons, Ltd. v. Chamberlain (H.M. Inspector of Taxes) ; LOCHGELLY IRON & COAL COMPANY LTD. v. CRAWFORD (Surveyor of Taxes). ; RHYMNEY IRON COMPANY, LIMITED, v. FOWLER (Surveyor of Taxes).

Trade loss relief

– see Trade loss relief

Trade marks

Legislation/Regulatory – CTA2009 s. 90, Sch. 2, para. 22 ; ITTOIA2005 s. 90

Trade marks expenses

Commentary – Tax Reporter ¶216-900 ; Tax Reporter ¶708-290
HMRC Guidance – BIM45965

Trade unions, payments to

Commentary – Tax Reporter ¶115-592

Trading losses

– see Trading losses

Training and enterprise councils, contributions

Legislation/Regulatory – ITTOIA2005 s. 82-86

Training courses

Commentary – Tax Reporter ¶208-850 ; Tax Reporter ¶213-400 ; Tax Reporter ¶456-700–Tax Reporter ¶456-740 ; Tax Reporter ¶707-930
Legislation/Regulatory – ITTOIA2005 s. 74, 75
HMRC Guidance – BIM35660 ; BIM42526 ; BIM45047 ; BIM47080 ; BIM47218 ; LLM5160
Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; BLACKWELL (H.M. INSPECTOR OF TAXES) v. MILLS ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Consultant Psychiatrist v. R & C Commrs ; Dass v. R & C Commrs ; Edwards (H.M. Inspector of Taxes) v. Bairstow & Harrison ; Hinsley & Anor v. R & C Commrs ; Humbles (H.M. Inspector of Taxes) v. Brooks ; Perrin v. R & C Commrs

Transfer of

Arrangements, meaning

Legislation/Regulatory – CTA2010 s. 730B

Commencement

Legislation/Regulatory – FA2013 Sch. 14, para. 3

Consequential amendments

Legislation/Regulatory – FA2013 Sch. 14, para. 2

Deductible amount, meaning

Legislation/Regulatory – CTA2010 s. 730B

Generally

Legislation/Regulatory – CTA2010 s. 730A ; FA2013 Sch. 14

Profit transfers, disallowance of deductibel amount

Legislation/Regulatory – CTA2010 s. 730D

Relevant claims, disallowance of deductible amount

Legislation/Regulatory – CTA2010 s. 730C
HMRC Guidance – CTM07050

Relevant day, meaning

Legislation/Regulatory – CTA2010 s. 730B

Sale of lessor companies

Legislation/Regulatory – CTA2010 s. 432(1A)

Transitional provision

Legislation/Regulatory – FA2013 Sch. 14, para. 3

Transfer to employee of capital asset

Commentary – Tax Reporter ¶213-820

Travel and subsistence

– see Travel expenses

Travel expenses

– see Travel expenses

Travel expenses, legitimate expectation

Case Law – Refson v Revenue and Customs Commissioners. [2009] BTC 195

Treatment of

Commentary – Schwarz on Tax Treaties 9.09

Trust funds, sums paid to

Commentary – Tax Reporter ¶213-150 ; Tax Reporter ¶707-900
Case Law – ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; Hutchinson & Co. (Publishers), Ltd. v. Turner (H.M. Inspector of Taxes)

Unemployment benefit

Case Law – Harrop v Gilroy (HMIT) (1995) Sp C 39

Unpaid remuneration

Commentary – Tax Reporter ¶213-850 ; Tax Reporter ¶707-980
Legislation/Regulatory – CTA2009 s. 1288, 1289 ; ITTOIA2005 s. 36, 37
HMRC Guidance – BIM33735 ; BIM37700 ; BIM37735 ; BIM46565 ; BIM55110 ; BIM55115 ; CFM96655 ; CIRD12650 ; CTM08470

Unremittable trade debts

Legislation/Regulatory – CTA2009 s. 172-175

Unreported insurance claims

Case Law – Southern Pacific Insurance Company (Fiji) Limited v. Commissioner of Inland Revenue (Fiji). [1986] BTC 181

Urban regeneration companies, contributions to

Commentary – Tax Reporter ¶216-700 ; Tax Reporter ¶708-270
Legislation/Regulatory – CTA2009 s. 82-86 ; ITTOIA2005 s. 82-86

Value added tax

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶703-400
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Value added tax surcharges

Legislation/Regulatory – CTA2009 s. 1303

Vehicle excise duty

Commentary – Tax Reporter ¶217-050 ; Tax Reporter ¶708-340
HMRC Guidance – BIM31500 ; BIM31610
Case Law – Commissioners of Inland Revenue v. Dowdall O'Mahoney & Co., Ltd. ; Harrods (Buenos Aires), Ltd. v. Taylor-Gooby (H.M. Inspector of Taxes)

Wages and salaries

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶707-880
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)

Wages paid to wife, no record of

Case Law – Abbott v IR Commrs (1995) Sp C 58

Waste disposal

– see Waste disposal sites

Waste disposal landfill site restoration payments

Case Law – Dispit Ltd v. R & C Commrs (2007) Sp C 579

Website development

Commentary – Tax Reporter ¶218-050 ; Tax Reporter ¶708-600
HMRC Guidance – BIM35300 ; BIM35505 ; BIM35800 ; CIRD25145

Wholly and exclusively rule

Apportionment of expenditure

Commentary – Tax Reporter ¶208-100 ; Tax Reporter ¶707-370
HMRC Guidance – BIM37600 ; BIM37900 ; BIM52751
Case Law – COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dixon v. R & C Commrs ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson

Case law

Commentary – Tax Reporter ¶208-050 ; Tax Reporter ¶208-060 ; Tax Reporter ¶707-360
Case Law – (1) Ransom (H.M. Inspector of Taxes) v. Higgs Motley (H.M. Inspector of Taxes) v. Pickersgill and Another (Higgs's Settlement Trustees) (2) Kilmorie (Aldridge) Ltd. v. Dickinson (H.M. Inspector of Taxes) Dickinson (H.M. Inspector of Taxes) v. Downes Grant (H.M. Inspector of Taxes) v. Downes's 1962 Settlement Trustees ; Beauty Consultants Ltd v HM Inspector of Taxes ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Dhendsa v Richardson (HMIT) ; Executive Network (Consultants) Ltd v O'Connor (HMIT) ; Hillyer v. Leeke (H.M. Inspector of Taxes) ; McQueen v. R & C Commrs ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson ; NORMAN v. GOLDER (H.M. INSPECTOR OF TAXES) ; Prince v. Mapp (H.M. Inspector of Taxes)

Discontinuance of business, payments in connection with

Commentary – Tax Reporter ¶208-200 ; Tax Reporter ¶707-390
HMRC Guidance – BIM38300
Case Law – Godden (H.M. Inspector of Taxes) v. A. Wilson's Stores (Holdings), Ltd. ; THE COMMISSIONERS OF INLAND REVENUE v. THE ANGLO BREWING CO., LTD.

Duality of purpose

Commentary – Tax Reporter ¶208-050 ; Tax Reporter ¶707-360
Case Law – (1) Ransom (H.M. Inspector of Taxes) v. Higgs Motley (H.M. Inspector of Taxes) v. Pickersgill and Another (Higgs's Settlement Trustees) (2) Kilmorie (Aldridge) Ltd. v. Dickinson (H.M. Inspector of Taxes) Dickinson (H.M. Inspector of Taxes) v. Downes Grant (H.M. Inspector of Taxes) v. Downes's 1962 Settlement Trustees ; Beauty Consultants Ltd v HM Inspector of Taxes ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Dhendsa v Richardson (HMIT) ; Executive Network (Consultants) Ltd v O'Connor (HMIT) ; Hillyer v. Leeke (H.M. Inspector of Taxes) ; McQueen v. R & C Commrs ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson

Employment income

Commentary – Tax Reporter ¶454-050–Tax Reporter ¶454-080
HMRC Guidance – EIM31664 ; EIM31665
Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; McKie (H.M. Inspector of Taxes) v. Warner

Excessive remuneration of directors

Commentary – Tax Reporter ¶208-100
HMRC Guidance – BIM37600 ; BIM37900 ; BIM52751
Case Law – COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dixon v. R & C Commrs ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson

Expenditure in application of profits already earned

Commentary – Tax Reporter ¶208-150 ; Tax Reporter ¶707-380
Case Law – (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ARCHIBALD THOMSON, BLACK AND CO., LTD., v. BATTY. ; Alliance and Leicester plc v Hamer (HMIT) ; BRITISH SUGAR MANUFACTURERS, LTD. v. HARRIS (H.M. INSPECTOR OF TAXES) ; Halifax plc v Davidson (HMIT) ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Northern Rock plc v Thorpe (HMIT) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; Woolwich plc v Davidson (HMIT)

Expenditure incurred for the purpose of the business

Commentary – Tax Reporter ¶208-150 ; Tax Reporter ¶707-380
Case Law – (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ARCHIBALD THOMSON, BLACK AND CO., LTD., v. BATTY. ; Alliance and Leicester plc v Hamer (HMIT) ; BRITISH SUGAR MANUFACTURERS, LTD. v. HARRIS (H.M. INSPECTOR OF TAXES) ; Halifax plc v Davidson (HMIT) ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Northern Rock plc v Thorpe (HMIT) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; Woolwich plc v Davidson (HMIT)

Expenditure incurred other than in capacity of trader

Commentary – Tax Reporter ¶208-150 ; Tax Reporter ¶707-380
Case Law – (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ARCHIBALD THOMSON, BLACK AND CO., LTD., v. BATTY. ; Alliance and Leicester plc v Hamer (HMIT) ; BRITISH SUGAR MANUFACTURERS, LTD. v. HARRIS (H.M. INSPECTOR OF TAXES) ; Halifax plc v Davidson (HMIT) ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Northern Rock plc v Thorpe (HMIT) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; Woolwich plc v Davidson (HMIT)

Generally

Commentary – Tax Reporter ¶208-000 ; Tax Reporter ¶707-350
Legislation/Regulatory – CTA2009 s. 54 ; ITTOIA2005 s. 34
HMRC Guidance – BIM24460 ; BIM24995 ; BIM35525 ; BIM35545 ; BIM37000 ; BIM37005 ; BIM37007 ; BIM37010 ; BIM37025 ; BIM37035 ; BIM37050 ; BIM37055 ; BIM37060 ; BIM37065 ; BIM37070 ; BIM37075 ; BIM37100 ; BIM37200 ; BIM37300 ; BIM37400 ; BIM37500 ; BIM37510 ; BIM37600 ; BIM37605 ; BIM37610 ; BIM37615 ; BIM37620 ; BIM37625 ; BIM37630 ; BIM37635 ; BIM37650 ; BIM37660 ; BIM37665 ; BIM37670 ; BIM37675 ; BIM37690 ; BIM37700 ; BIM37705 ; BIM37707 ; BIM37715 ; BIM37717 ; BIM37720 ; BIM37725 ; BIM37730 ; BIM37735 ; BIM37737 ; BIM37740 ; BIM37745 ; BIM37797 ; BIM37800 ; BIM37810 ; BIM37820 ; BIM37830 ; BIM37840 ; BIM37850 ; BIM37860 ; BIM38200 ; BIM38210 ; BIM38220 ; BIM38230 ; BIM38250 ; BIM38260 ; BIM38265 ; BIM38270 ; BIM38275 ; BIM38280 ; BIM38285 ; BIM38290 ; BIM38295 ; BIM38297 ; BIM38300 ; BIM38310 ; BIM38315 ; BIM38320 ; BIM38330 ; BIM38340 ; BIM38350 ; BIM38360 ; BIM38370 ; BIM38380 ; BIM38385 ; BIM38390 ; BIM38395 ; BIM38400 ; BIM38500 ; BIM38510 ; BIM38515 ; BIM38520 ; BIM38522 ; BIM38525 ; BIM38530 ; BIM38535 ; BIM38540 ; BIM38545 ; BIM38550 ; BIM38560 ; BIM42105 ; BIM42115 ; BIM44565 ; BIM45005 ; BIM46030 ; BIM46035 ; BIM46040 ; BIM46065 ; BIM47080 ; BIM47105 ; BIM47106 ; BIM47107 ; BIM47405 ; BIM47410 ; BIM47415 ; BIM48000 ; BIM55132 ; BIM55250 ; BIM55255 ; BIM55260 ; BIM55280 ; BIM55285 ; BIM55290 ; BIM66220 ; BLM33030 ; CFM32020 ; CFM51020 ; CIRD25070 ; CTM08170 ; CTM08180 ; CTM17600 ; GIM11060 ; GIM8150 ; GIM8310 ; INTM239600 ; INTM255680 ; INTM256810 ; INTM480520 ; INTM520020 ; INTM522040 ; LLM4140
Case Law – Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd.

Motive and purpose

Commentary – Tax Reporter ¶208-050 ; Tax Reporter ¶707-360
Case Law – (1) Ransom (H.M. Inspector of Taxes) v. Higgs Motley (H.M. Inspector of Taxes) v. Pickersgill and Another (Higgs's Settlement Trustees) (2) Kilmorie (Aldridge) Ltd. v. Dickinson (H.M. Inspector of Taxes) Dickinson (H.M. Inspector of Taxes) v. Downes Grant (H.M. Inspector of Taxes) v. Downes's 1962 Settlement Trustees ; Beauty Consultants Ltd v HM Inspector of Taxes ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Dhendsa v Richardson (HMIT) ; Executive Network (Consultants) Ltd v O'Connor (HMIT) ; Hillyer v. Leeke (H.M. Inspector of Taxes) ; McQueen v. R & C Commrs ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson

Non-trade purpose

Commentary – Tax Reporter ¶208-050 ; Tax Reporter ¶707-380
Case Law – (1) SMITH'S POTATO ESTATES, LTD. v. BOLLAND (H.M. INSPECTOR OF TAXES) (2) SMITH'S POTATO CRISPS (1929), LTD. v. COMMISSIONERS OF INLAND REVENUE ; AB (a firm) v. R & C Commrs ; ARCHIBALD THOMSON, BLACK AND CO., LTD., v. BATTY. ; Alliance and Leicester plc v Hamer (HMIT) ; BRITISH SUGAR MANUFACTURERS, LTD. v. HARRIS (H.M. INSPECTOR OF TAXES) ; Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes) ; Dhendsa v Richardson (HMIT) ; Halifax plc v Davidson (HMIT) ; Hillyer v. Leeke (H.M. Inspector of Taxes) ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson ; Northern Rock plc v Thorpe (HMIT) ; STRONG AND COMPANY OF ROMSEY, LIMITED v. WOODIFIELD (Surveyor of Taxes). ; Woolwich plc v Davidson (HMIT)

Transfer of business as going concern

Commentary – Tax Reporter ¶208-100 ; Tax Reporter ¶707-370
HMRC Guidance – BIM37600 ; BIM37900 ; BIM52751
Case Law – COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dixon v. R & C Commrs ; Lucas v. Cattell (H.M. Inspector of Taxes) ; Murgatroyd (H.M. Inspector of Taxes) v. Evans-Jackson

Wholly, exclusively and necessarily incurred expenditure

– see Wholly and exclusively incurred expenditure

Written down expenditure in accounts, residential property transferred to director as bonus

Case Law – Lion Co [2010] TC 00295