Deemed employed earners

Commentary – Tax Reporter ¶1003-075
HMRC Guidance – ESM2037 ; ESM2055

Deemed secondary contributors

Commentary – Tax Reporter ¶1003-100
HMRC Guidance – NIM33700

Employee seconded to

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

Employees seconded to, deductions

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

Employment in, National Insurance contributions

Commentary – Quick Overview ¶12145

Employment income

Commentary – Schwarz on Tax Treaties ¶19-500

Gifts of trading stock

Generally

Legislation/Regulatory – CTA2009 s. 105 ; ITTOIA2005 s. 108, 110 ; SI 1992/42 ; SI 1998/1868
HMRC Guidance – BIM45155 ; BIM45160 ; BIM45170 ; BIM48000 ; BIM55530 ; CFM92580

Meaning of educational establishment

Legislation/Regulatory – CTA2009 s. 106, Sch. 2, para. 26, 27
HMRC Guidance – BIM45170 ; CFM97430

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