– see also Officer of a company

Abroad, from

Commentary – Tax Reporter ¶1022-800

Accommodation

– see Accommodation

Accommodation provided by employer

– see Accommodation

Advance of earnings

Commentary – Tax Reporter ¶1022-750
Case Law – Garforth (H.M. Inspector of Taxes) v. Newsmith Stainless Ltd. ; Sempra Metals Ltd v. R & C Commrs

Beneficial loans

– see Employment-related loans

Benefits

– see Employee benefits

Benefits-in-kind

– see Employee benefits

Bonuses

In form of contingent reversionary interests in offshore trusts

Case Law – DTE Financial Services Ltd v Wilson (HM Inspector of Taxes). [1999] BTC 415

PAYE

Case Law – R v Inland Revenue Commissioners, ex parte McVeigh. [1996] BTC 35

Calculation of liability

Commentary – Tax Reporter ¶1022-725

Capital allowances

Commentary – Tax Reporter ¶236-090

Cars

– see Company vehicles and fuel; Cars and vans

Close companies

Commentary – Quick Overview ¶35815
Legislation/Regulatory – CTA2010 s. 452

Close company

– see Close companies

Company's income tax, liability for

Case Law – The Commissioner of Income Tax (Jamaica) v. Chatani. [1983] BTC 285

Deemed earnings

Commentary – Tax Reporter ¶1006-675
Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs

Definition

Commentary – Tax Reporter ¶1022-625
Legislation/Regulatory – CA2006 s. 250

Dishonesty

Evasion of VAT

– see Civil fraud penalty

Late registration penalty

Case Law – McDivitt. (1990) 5 BVC 808

Double Tax Treaties

Commentary – Golding and Connolly on Advising British Expats 6.2.4Golding and Connolly on Advising British Expats 6.3.1

Earnings

Employment income

Commentary – Tax Reporter ¶400-020 ; Tax Reporter ¶406-060

Generally

Commentary – Tax Reporter ¶486-250

Under £8,500 per year

Commentary – Tax Reporter ¶419-900

Earnings period

Legislation/Regulatory – SI 2001/1004 reg. 8

Earnings periods

Commentary – Tax Reporter ¶1007-050 ; Tax Reporter ¶1022-700

Earnings-related contributions, payments to be disregarded

Legislation/Regulatory – SI 2001/1004 reg. 27

Employment status

Commentary – Tax Reporter ¶1022-650

Enterprise investment scheme

– see Enterprise investment scheme relief

Evasion of VAT

Generally

Commentary – Indirect Tax Reporter ¶59-790 ; Indirect Tax Reporter ¶60-715

Penalty

– see Civil fraud penalty

Restraint order

Commentary – Indirect Tax Reporter ¶60-720

Expenses

– see Expenses

Fees received by partnerships and companies

Legislation/Regulatory – ESC A37

Fees received by partnerships and other companies

Legislation/Regulatory – ESC A37

Foreign tax considerations

Commentary – Golding and Connolly on Advising British Expats 9.2

Full-time working director, meaning

Legislation/Regulatory – ITEPA2003 s. 67
HMRC Guidance – CISR46050 ; EIM11412 ; EIM11413 ; EIM20200 ; EIM30532 ; EIM42310 ; SDLTM23100 ; SDLTM23280

Generally

Commentary – Tax Reporter ¶1022-600

Guarantees given by

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

Incidental duties

Commentary – Golding and Connolly on Advising British Expats 5.2.3

Liability for company's contributions

Legislation/Regulatory – SSAA92 s. 121C

Liability for evasion of VAT, penalty

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(n), (o)

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Imports and exports

Legislation/Regulatory – FA2003 s. 28

Liability for penalties

Legislation/Regulatory – FA2000 Sch. 6, para. 99

Living accommodation and benefits in kind, reimbursement

Case Law – Stones v. Hall (H.M. Inspector of Taxes). [1988] BTC 323

Living accommodation provided for

– see Accommodation

Loans

– see also Employment-related loans

Meaning

Commentary – Tax Reporter ¶400-020 ; Tax Reporter ¶413-000 ; Tax Reporter ¶493-180 ; Quick Overview ¶9215
Legislation/Regulatory – CEMA79 s. 171(4) ; ITEPA2003 s. 18(3), 67
HMRC Guidance – EIM20202 ; EIM20203
Case Law – Commissioners of Inland Revenue v. D. Devine and Sons, Ltd.

Migrating companies

Commentary – Golding and Connolly on Advising British Expats 6.2.3

National Insurance

Commentary – Golding and Connolly on Advising British Expats 6.3.2

National Insurance contributions

Calculation

Commentary – Quick Overview ¶12665

Earnings

Commentary – Quick Overview ¶12295

Earnings period

Commentary – Quick Overview ¶12575

Interest

Commentary – Quick Overview ¶12275

National minimum wage

Legislation/Regulatory – TB12/00-1

Nominees

Commentary – Tax Reporter ¶1022-675
Case Law – Westek Ltd v. R & C Commrs

Office holders, as

Commentary – Quick Overview ¶9005

Overdrawn loan accounts

Commentary – Tax Reporter ¶1022-750
Case Law – Garforth (H.M. Inspector of Taxes) v. Newsmith Stainless Ltd. ; Sempra Metals Ltd v. R & C Commrs

PAYE

Bonuses

Case Law – R v Inland Revenue Commissioners, ex parte McVeigh. [1996] BTC 35

Company's failure to deduct from remuneration, recovery from director

Case Law – R. v. Inland Revenue Commissioners, ex parte Cook. R. v. Inland Revenue Commissioners, ex parte Keys. [1987] BTC 339

Generally

Commentary – Tax Reporter ¶493-180

Payments on account

Commentary – Tax Reporter ¶1022-750
Legislation/Regulatory – SSA98 s. 49
Case Law – Garforth (H.M. Inspector of Taxes) v. Newsmith Stainless Ltd. ; Sempra Metals Ltd v. R & C Commrs

Payments on account of tax other than by director

Legislation/Regulatory – ITEPA2003 s. 223
HMRC Guidance – COG-A-Z ; COG930070 ; COG930080 ; EIM00513 ; EIM13882 ; EIM21791 ; EIM21792 ; PAYE54250 ; PAYE54260 ; SAM142060

Personal bill payments

Commentary – Tax Reporter ¶1022-775

Personal liability

Civil fraud penalty

– see Civil fraud penalty

Criminal fraud penalty

Commentary – Indirect Tax Reporter ¶60-715

HMRC civil evasion penalty

Commentary – Indirect Tax Reporter ¶60-591

Phoenix directors, payment of Class 1 contributions

Commentary – Tax Reporter ¶1041-500
Case Law – Inzani v. R & C Commrs

Priority share allocations

– see Shares and securities

Professional partnerships, fees received

Legislation/Regulatory – ESC A37

Profit sharing schemes

– see Profit sharing schemes

Receipt of money earnings

Legislation/Regulatory – ITEPA2003 s. 18
HMRC Guidance – EIM02530 ; EIM03051 ; EIM42260 ; EIM42292

Report

Duty to prepare

Legislation/Regulatory – CA2006 s. 415

Small company exemption

Legislation/Regulatory – CA2006 s. 415A

Residence

Commentary – Tax Reporter ¶1022-800

Shadow director

Legislation/Regulatory – CA2006 s. 251

Share schemes

– see Company share option plans; Share incentive plans (SIPs)

Strategic report

Approval

Legislation/Regulatory – CA2006 s. 414D

Contents of

Legislation/Regulatory – CA2006 s. 414C

Signature

Legislation/Regulatory – CA2006 s. 414D

Small company exemption

Legislation/Regulatory – CA2006 s. 414B

Tax considerations

Commentary – Golding and Connolly on Living and Working Abroad 6.4.9

Tax overview

Commentary – Golding and Connolly on Advising British Expats 6.3.2

Tax paid by employer

Commentary – Quick Overview ¶9275

Tax paid by employers

Commentary – Tax Reporter ¶412-610

Termination payments

– see Termination payments

Third party costs order

Case Law – Europeans Ltd v Revenue and Customs Commissioners. [2011] BVC 239

Transfer of capital asset to

Commentary – Tax Reporter ¶213-820

Travel expenses

– see Travel expenses

Travelling expenses

– see Travel expenses

Voted earnings

Commentary – Tax Reporter ¶1022-750
Case Law – Garforth (H.M. Inspector of Taxes) v. Newsmith Stainless Ltd. ; Sempra Metals Ltd v. R & C Commrs