Charge to tax

Legislation/Regulatory – ITTOIA2005 s. 15
HMRC Guidance – BIM53951 ; ESM0123 ; ESM0513 ; ESM4050 ; NIM24630

Class 1 contributions

Commentary – Tax Reporter ¶1018-150 ; Tax Reporter ¶1023-050
HMRC Guidance – BIM53951 ; NIM06380
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Class 4 exception

Commentary – Tax Reporter ¶1018-150
HMRC Guidance – BIM53951

Employment income

Commentary – Tax Reporter ¶800-050

Generally

Commentary – Tax Reporter ¶1023-050
Legislation/Regulatory – SI 2001/1004 reg. 92
HMRC Guidance – NIM06380
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶155-800

Status

Commentary – Kirk on Employment Status 11.2

Training, know-how allowances

Commentary – Tax Reporter ¶257-300 ; Practical Capital Allowances ¶550-450
HMRC Guidance – CA74000