– see also Earnings; Employment income

Basic NIC principles

Commentary – Quick Overview ¶12260

Commissioners of Revenue and Customs

Legislation/Regulatory – CRCA2005 s. 49

Directors, PAYE not deducted recoverable

Case Law – R. v. Inland Revenue Commissioners, ex parte Cook. R. v. Inland Revenue Commissioners, ex parte Keys. [1987] BTC 339

Disguised

Deemed earnings

Commentary – Tax Reporter ¶1006-675 ; Tax Reporter ¶1006-685 ; Tax Reporter ¶1006-735
Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs

Deemed payment by employers

Commentary – Tax Reporter ¶1005-250
Case Law – Sempra Metals Ltd v. R & C Commrs

Tackling schemes

Commentary – Tax Reporter ¶1006-685 ; Tax Reporter ¶1007-525

Double taxation relief

Commentary – Tax Reporter ¶171-410

Employees

– see Earnings; Employment income

Employment status, control test

Commentary – Tax Reporter ¶1002-075
HMRC Guidance – ESM0513 ; ESM0525 ; ESM3540 ; ESM4121

Executors

Commentary – Tax Reporter ¶488-960
HMRC Guidance – ESM4520
Case Law – Dale v. Commissioners of Inland Revenue

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

Case Law – Earlspring Properties Ltd v. Guest (HM Inspector of Taxes). [1993] BTC 253

Lecturer, assessable under Schedule E

Case Law – Walls v. Sinnett (H.M. Inspector of Taxes). [1987] BTC 206

Meaning

Commentary – Quick Overview ¶12260
Legislation/Regulatory – SI 1978/1689 reg. 1(2)

Payments received from overseas

Case Law – Wicker v. Fraser (H.M. Inspector of Taxes). [1982] BTC 203

Payments to volunteers

Commentary – Kirk on Employment Status 3.2

Payments treated as

Legislation/Regulatory – SSA98 s. 50 ; SSCBA92 s. 4

Pension income

– see Pension income

Personal representatives (lay persons)

Authorisation for

Commentary – Rossdale: Probate and Administration of Estates ¶40-100Rossdale: Probate and Administration of Estates ¶40-110Rossdale: Probate and Administration of Estates ¶40-120

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶40-070

Personal representatives (professional)

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶40-070

With remuneration clauses

Commentary – Rossdale: Probate and Administration of Estates ¶40-080

Without remuneration clauses

Commentary – Rossdale: Probate and Administration of Estates ¶40-090

Repayment

Commentary – Tax Reporter ¶610-850
HMRC Guidance – IHTM04210

Sickness payments counting as

Legislation/Regulatory – SSCBA92 Sch. 1, para. 11

Solicitor's remuneration, quantification of

Assessment on beneficiary's application

Commentary – Rossdale: Probate and Administration of Estates ¶40-060

Assessment on personal representative's application

Commentary – Rossdale: Probate and Administration of Estates ¶40-050

Employment of solicitor

Commentary – Rossdale: Probate and Administration of Estates ¶40-040

Trading expenditure, deductions

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶707-890
Case Law – Abbott v IR Commrs ; Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd. ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)

Trustees

Commentary – Tax Reporter ¶488-960 ; Quick Overview ¶62260 ; Quick Overview ¶76230
HMRC Guidance – ESM4520
Case Law – Dale v. Commissioners of Inland Revenue

Under contract, double taxation relief

Case Law – Yates (HMIT) v. GCA International Ltd (formerly Gaffney Cline & Associates Ltd); GCA International Ltd (formerly Gaffney Cline & Associates Ltd) v. Yates (HMIT). [1991] BTC 107

Unpaid, deductions for

Commentary – Tax Reporter ¶213-850 ; Tax Reporter ¶703-225 ; Tax Reporter ¶707-980

Waiver

Commentary – Tax Reporter ¶405-500–Tax Reporter ¶405-530 ; Tax Reporter ¶610-850
HMRC Guidance – EIM42705 ; EIM42715 ; EIM42735 ; EIM42740 ; IHTM04210
Case Law – PARKER v. CHAPMAN (H.M. INSPECTOR OF TAXES). ; READE v. BREARLEY (H.M. INSPECTOR OF TAXES)

Waiver not a transfer of value

Commentary – Quick Overview ¶16470

Waiver of

Legislation/Regulatory – IHTA84 s. 14