– see also Directors; Employees

Chargeable emoluments

Commentary – Tax Reporter ¶1001-600
Case Law – Hochstrasser (H.M. Inspector of Taxes) v. Mayes Jennings v. Kinder (H.M. Inspector of Taxes)

Company, responsibility of

Legislation/Regulatory – TMA70 s. 108

Directors

– see Directors

General earnings

Commentary – Tax Reporter ¶1001-600
Case Law – Hochstrasser (H.M. Inspector of Taxes) v. Mayes Jennings v. Kinder (H.M. Inspector of Taxes)

Generally

Commentary – Tax Reporter ¶1001-375
Case Law – Edwards (H M Inspector of Taxes) v. Clinch ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES).

Income charged to tax

Deductions for bad debts disallowed

Legislation/Regulatory – CTA2009 s. 970

Generally

Legislation/Regulatory – CTA2009 s. 969
HMRC Guidance – CTM01150

Office, meaning

Commentary – Tax Reporter ¶1001-075 ; Tax Reporter ¶1001-375
Case Law – Edwards (H M Inspector of Taxes) v. Clinch ; GREAT WESTERN RAILWAY COMPANY, ON BEHALF OF W.H. HALL, CLERK TO THE GREAT WESTERN RAILWAY COMPANY, v. BATER (SURVEYOR OF TAXES).

Output tax

Commentary – VAT Reporter ¶18-500

Partner

Commentary – VAT Reporter ¶10-665

Proper

Legislation/Regulatory – TMA70 s. 108

Registration

Commentary – VAT Reporter ¶43-025(1)

Replacement of business assets

Legislation/Regulatory – SP 5/86

Retirement or removal from

– see Retirement benefit schemes; Termination payments

Schedule E charge

Barristers' clerk

Case Law – McMenamin (HMIT) v. Diggles. [1991] BTC 218

Fees

Case Law – Edwards (H.M. Inspector of Taxes) v. Clinch. [1982] BTC 109

Second contributors

Commentary – Tax Reporter ¶1005-225

Senior accounting officers of large companies

– see Senior accounting officers

Solicitors

– see Solicitors

Sub-postmasters

– see Subpostmasters

Supplies in course or furtherance of business

Commentary – VAT Reporter ¶10-640