Earnings

Commentary – Quick Overview ¶9070

Employees

Full and final settlement clauses

Commentary – Tax Reporter ¶423-650

Generally

Commentary – Tax Reporter ¶423-500
HMRC Guidance – EIM03620
Case Law – Appellant v HM Inspector of Taxes ; Kent Food Ltd v. R & C Commrs

PAYE

Commentary – Tax Reporter ¶423-550
HMRC Guidance – EIM03603 ; EIM03624

Payments after cessation of employment

Commentary – Tax Reporter ¶423-600

Payments in consideration of entering

Commentary – Tax Reporter ¶412-100
Case Law – Pritchard (H.M. Inspector of Taxes) v. Arundale

Repayment clauses

Commentary – Tax Reporter ¶423-700
HMRC Guidance – EIM03606

Generally

Commentary – CGT and the Private Residence ¶30-220

National Insurance contributions

Director's termination of employment

Case Law – RCI (Europe) Ltd v Woods (HM Inspector of Taxes). [2004] BTC 285

Share purchase agreements

Case Law – Kent Food Ltd v. R & C Commrs (2007) Sp C 643

Option agreement in releasing, expenditure incurred after

Case Law – Garner (HM Inspector of Taxes) v. Pounds Shipowners and Shipbreakers Ltd; Garner (HM Inspector Taxes) v. Executors of Pounds (dec'd). [1997] BTC 223 ; Garner (HM Inspector of Taxes) v. Pounds Shipowners and Shipbreakers Ltd; Garner (HM Inspector of Taxes) v. Executors of Pounds (dec'd). [1998] BTC 495 ; Garner (HM Inspector of Taxes) v Pounds Shipowners and Shipbreakers Ltd; Garner (HM Inspector of Taxes) v Executors of Pounds (dec'd). [2000] BTC 190

Practice buy out scheme

Case Law – Brewin v McVitie (HMIT) (1998) Sp C 176

Revenue expenditure

Commentary – Tax Reporter ¶207-540
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; Commissioners of Inland Revenue v. Land Securities Investment Trust Ltd. ; Heather (H.M. Inspector of Taxes) v. P-E Consulting Group Ltd. Commissioners of Inland Revenue v. P-E Consulting Group Ltd ; J.W. SMITH (Surveyor of Taxes) v. THE INCORPORATED COUNCIL OF LAW REPORTING FOR ENGLAND AND WALES. ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; The Croydon Hotel & Leisure Co Ltd v Bowen (HMIT) ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VAN DEN BERGHS, LIMITED v. CLARK (H.M. INSPECTOR OF TAXES) ; Walker (H.M. Inspector of Taxes) v. Cater Securities Ltd.

Termination payments

Income tax

Case Law – Appellant v HM Inspector of Taxes (2000) Sp C 268

National Insurance contributions

Case Law – RCI (Europe) Ltd v Woods (HM Inspector of Taxes). [2004] BTC 285

Trading expenditure, deductions

Commentary – Tax Reporter ¶214-100 ; Tax Reporter ¶708-030
Case Law – (1) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. KERR (H.M.INSPECTOR OF TAXES) (2) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. COMMISSIONERS OF INLAND REVENUE)

Trading receipts

Commentary – Tax Reporter ¶220-350 ; Tax Reporter ¶708-680
Case Law – Higgs (H.M. Inspector of Taxes) v. Olivier ; MARGERISON (H.M. INSPECTOR OF TAXES) v. TYRESOLES, LTD. ; Murray (H.M. Inspector of Taxes) v. Imperial Chemical Industries Ltd. ; THOMPSON (H.M. INSPECTOR OF TAXES) v. MAGNESIUM ELEKTRON, LTD.