Home
Business use of
Generally
HMRC Guidance –
BIM46840
;
BIM47800
;
BIM47820
;
BIM47825
;
BIM75010
;
CG64200
;
EIM01472
;
EIM01474
Case Law –
Baird v Williams (HMIT)
;
Bolam (H.M. Inspector of Taxes) v. Barlow
;
NICOLL (H.M. INSPECTOR OF TAXES) v. AUSTIN
;
Roskams (H.M. Inspector of Taxes) v. Bennett
Travel expenses
Commentary –
Tax Reporter ¶216-000
Case Law –
Bennett v. R & C Commrs
;
Bowden (H.M. Inspector of Taxes) v. Russell & Russell
;
Edwards (H.M. Inspector of Taxes) v. Warmsley, Henshall & Co.
;
Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes)
;
Newsom v. Robertson (H.M. Inspector of Taxes) Robertson (H.M. Inspector of Taxes) v. Newsom
;
Sargent (H.M. Inspector of Taxes) v. Barnes
;
Sargent (H.M. Inspector of Taxes) v. Eayrs
Definition (re statutory residence test)
Commentary –
Golding and Connolly on Advising British Expats 3.3.2Golding and Connolly on Advising British Expats 3.6.2
;
Golding and Connolly on Living and Working Abroad 6.2.3
Definition of (re residence test)
Commentary –
Endacott on Furnished Holiday Lettings 11.4
Statutory residence test
– see Statutory residence test