Contract

Commentary – Kirk on Employment Status 6.1.1 ; Kirk on Employment Status 8.3.2

Conveyance or lease, new/partly constructed buildings

Legislation/Regulatory – SP 8/93

Judicial identification of

Commentary – Kirk on Employment Status 12.7.7

Partnerships

Commentary – Kirk on Employment Status 5.3

Substance of transaction

Commentary – Tax Reporter ¶104-500 ; Tax Reporter ¶104-750
Case Law – Floor v. Davis (H.M. Inspector of Taxes) ; SCOBLE AND OTHERS v. SECRETARY OF STATE FOR INDIA. ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Substitution

Commentary – Kirk on Employment Status 3.10.4 ; Kirk on Employment Status 3.8.2