Mileage allowances
– see also Road fuel
Approved mileage allowance payments
Commentary –
Tax Reporter ¶432-120
Business travel, meaning
Commentary –
Tax Reporter ¶432-110
Company vehicles, meaning
Commentary –
Tax Reporter ¶432-110
Councillors travel expenses
Commentary –
Tax Reporter ¶432-100
Deductions for travel expenses
Commentary –
Tax Reporter ¶455-000
;
Tax Reporter ¶455-200
HMRC Guidance –
EIM31815
Deemed earnings
Commentary –
Tax Reporter ¶1006-675
;
Tax Reporter ¶1006-733
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
Design weight, meaning
Commentary –
Tax Reporter ¶432-110
Earnings
Commentary –
Tax Reporter ¶1006-630
;
Tax Reporter ¶413-550
Generally
Mileage allowance payments, meaning
Commentary –
Tax Reporter ¶432-110
Motor cycle and cycle, meaning
Commentary –
Tax Reporter ¶432-110
Passenger payments
Commentary –
Tax Reporter ¶432-150
Relief
Commentary –
Tax Reporter ¶432-130
Use by business proprietor
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
Van, meaning
Commentary –
Tax Reporter ¶432-110
Voluntary workers
Commentary –
Tax Reporter ¶129-050
Case Law –
(1) BENSON v. COUNSEL (H.M. INSPECTOR OF TAXES) (2) LEADER (AS MANAGER FOR ESMOND) v. COUNSELL (H.M. INSPECTOR OF TAXES)
;
(1) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS. (2) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS' EXECUTORS.
;
(1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.
;
(1) WHYTE v. CLANCY (H.M. INSPECTOR OF TAXES) (2) TITCOMB v. CLANCY (H.M. INSPECTOR OF TAXES) (3) LOWRY (H.M. INSPECTOR OF TAXES) v. FIELD (4) LOWRY (H.M. INSPECTOR OF TAXES) v. WILLIAMS
;
BEARE (H.M. INSPECTOR OF TAXES) v. CARTER
;
BOARD OF CONSERVATORS OF THE SEVERN FISHERY DISTRICT v. O'MAY (Surveyor of Taxes).
;
BROCKLESBY v. MERRICKS (H.M. INSPECTOR OF TAXES)
;
Black Nominees Ltd. v. Nicol (H.M. Inspector of Taxes) Nicol (H.M. Inspector of Taxes) v. Black Nominees Ltd.
;
Bloom v. Kinder (H.M. Inspector of Taxes)
;
Bradbury (H.M. Inspector of Taxes) v. Arnold
;
Burdge v. Pyne (H.M. Inspector of Taxes)
;
Dickinson (H.M. Inspector of Taxes) v. Abel
;
GRAHAM v. GREEN (H.M. INSPECTOR OF TAXES).
;
Hugh v. Rogers (H.M. Inspector of Taxes)
;
LEEMING v. JONES (H.M. INSPECTOR OF TAXES).
;
LYONS v. COWCHER (H.M. INSPECTOR OF TAXES).
;
NETHERSOLE v. WITHERS (H.M. INSPECTOR OF TAXES)
;
Norman (H.M. Inspector of Taxes) v. Evans
;
PEARN v. MILLER (H.M. INSPECTOR OF TAXES).
;
SHERWIN v. BARNES (H.M. INSPECTOR OF TAXES).
;
Scott (H.M. Inspector of Taxes) v. Ricketts
;
TRENCHARD (AS LIQUIDATOR OF THE NATIONAL UNITED LAUNDRIES (GREATER LONDON), LTD.) v. BENNET (H.M. INSPECTOR OF TAXES)
;
TRUSTEES OF EARL HAIG v. COMMISSIONERS OF INLAND REVENUE
;
WILSON (H.M. INSPECTOR OF TAXES) v. MANNOOCH