Acceptance of grant

Authorised by court

Basic NIC principles

Commissioners of Revenue and Customs

Directors, PAYE not deducted recoverable

Disguised

Deemed earnings

Deemed payment by employers

Tackling schemes

Double taxation relief

Employees

Employment status, control test

Executors

Expenditure wholly, exclusively and necessarily for purpose of company's trade

Lecturer, assessable under Schedule E

Meaning

Payments received from overseas

Payments to volunteers

Payments treated as

Pension income

Personal representatives

Application, assessment on

By agreement with beneficiaries

Clauses

Lay

Professional

Reasonable – meaning of

Repayment

Sickness payments counting as

Solicitors

Employment

Taxation on beneficiary's application

Taxation on personal representative's application

Trading expenditure, deductions

Trust corporation – meaning of

Trustees

Under contract, double taxation relief

Unpaid, deductions for

Waiver

Waiver not a transfer of value

Waiver of