Educational establishments
Deemed employed earners
Commentary –
Tax Reporter ¶1003-075
Deemed secondary contributors
Commentary –
Tax Reporter ¶1003-100
Employee seconded to
Commentary –
Tax Reporter ¶213-950
;
Tax Reporter ¶708-000
Employees seconded to, deductions
Employment in, National Insurance contributions
Commentary –
Quick Overview ¶12145
Employment income
Commentary –
Schwarz on Tax Treaties ¶19-500
Financing costs and income
Commentary –
Tax Reporter ¶717-581
HMRC Guidance –
CFM92210
Gifts of trading stock
Generally
Meaning of educational establishment
Receipt of benefits by donor or connected person
Legislation/Regulatory –
CTA2009 s. 108
Gifts to
Commentary –
Tax Reporter ¶226-700
;
Tax Reporter ¶716-670
Case Law –
Sharkey (H.M. Inspector of Taxes) v. Wernher
Value added tax, exemption
Business supplies of research between eligible bodies
Commentary –
Quick Overview ¶68810