Office holders
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
Office, meaning
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).
Output tax
Commentary –
Indirect Tax Reporter ¶18-500
Partner
Commentary –
Indirect Tax Reporter ¶10-665
Proper
Legislation/Regulatory –
TMA70 s. 108
Registration
Commentary –
Indirect Tax Reporter ¶43-025(1)
Replacement of business assets
Legislation/Regulatory –
SP 5/86
Retirement or removal from
Schedule E charge
Barristers' clerk
Case Law –
McMenamin (HMIT) v. Diggles. [1991] BTC 218
Fees
Second contributors
Commentary –
Tax Reporter ¶1005-225
Senior accounting officers of large companies
Solicitors
– see Solicitors
Sub-postmasters
– see Subpostmasters
Supplies in course or furtherance of business
Commentary –
Indirect Tax Reporter ¶10-640