– see also Directors; Employees

Chargeable emoluments

Company, responsibility of

Directors

– see Directors

General earnings

Generally

Income charged to tax

Deductions for bad debts disallowed

Generally

Office, meaning

Output tax

Partner

Proper

Registration

Replacement of business assets

Retirement or removal from

Schedule E charge

Barristers' clerk

Fees

Second contributors

Senior accounting officers of large companies

Solicitors

– see Solicitors

Sub-postmasters

Supplies in course or furtherance of business