Acceptance of, by taxable person

Legislation/Regulatory – VATA94 s. 94(4)
HMRC Guidance – BIM31501 ; EIM15510

Cases: against an office-holding

Commentary – Kirk on Employment Status 7.7 ; Kirk on Employment Status 7.8

Cases: for an office-holding

Commentary – Kirk on Employment Status 7.2 ; Kirk on Employment Status 7.3 ; Kirk on Employment Status 7.4 ; Kirk on Employment Status 7.5 ; Kirk on Employment Status 7.6

Nature of

Commentary – Kirk on Employment Status 7.1

Tax definition

Commentary – Kirk on Employment Status 1.1.3