Agreements

Commentary – Tax Reporter ¶423-200
HMRC Guidance – EIM12979
Case Law – Redundant Employee v McNally (HMIT)

Breach of contract

Commentary – Tax Reporter ¶423-050
HMRC Guidance – EIM13922

Customary payments

Commentary – Tax Reporter ¶423-100
HMRC Guidance – EIM12977
Case Law – Henley v. Murray (H.M. Inspector of Taxes) ; SCA Packaging Ltd v. R & C Commrs

Earnings

Commentary – Tax Reporter ¶412-150 ; Tax Reporter ¶423-000
Case Law – Porter v. R & C Commrs

Generally

Commentary – Tax Reporter ¶1006-610 ; Quick Overview ¶12395 ; Quick Overview ¶9450
Legislation/Regulatory – IRInt. 241
HMRC Guidance – EIM00760
Case Law – (1) CORBETT v. DUFF (H.M. INSPECTOR OF TAXES) (2) DALE v. DUFF (H.M. INSPECTOR OF TAXES) (3) FEEBERY v. ABBOTT (H.M. INSPECTOR OF TAXES) ; (1) HENRY (H.M. INSPECTOR OF TAXES) v. ARTHUR FOSTER. (2) HENRY (H.M. INSPECTOR OF TAXES) v. JOSEPH FOSTER. (3) HUNTER (H.M. INSPECTOR OF TAXES) v. DEWHURST. ; Clayton v. Lavender (H.M. Inspector of Taxes) ; DU CROS v. RYALL (H.M. INSPECTOR OF TAXES) ; DUFF (H.M. INSPECTOR OF TAXES) v. BARLOW ; Henley v. Murray (H.M. Inspector of Taxes) ; Hochstrasser (H.M. Inspector of Taxes) v. Mayes Jennings v. Kinder (H.M. Inspector of Taxes) ; Laidler v. Perry (H.M. Inspector of Taxes) Morgan v. Perry (H.M. Inspector of Taxes) ; Mimtec Ltd v IR Commrs ; Resolute Management Services Ltd v. R & C Commrs ; SCA Packaging Ltd v Revenue and Customs Commissioners. [2007] BTC 308 ; SCA Packaging Ltd v. R & C Commrs (2006) Sp C 541

Implied contracts

Commentary – Tax Reporter ¶423-100
HMRC Guidance – EIM12977
Case Law – Henley v. Murray (H.M. Inspector of Taxes) ; SCA Packaging Ltd v. R & C Commrs

Importance of factual information

Commentary – Tax Reporter ¶423-125
Case Law – Brander & Ors v. R & C Commrs

Reserved rights

Commentary – Tax Reporter ¶423-150
HMRC Guidance – EIM13924

Wording employment contracts

Commentary – Tax Reporter ¶423-250

Working tax credit

Legislation/Regulatory – SI 2002/2005 reg. 7C