Appellant entitlement

Case Law – Mian [2014] TC 03301 ; Scarlet Band Bus and Coach Ltd [2016] TC 04857

Appellant's relevant period of absence from work

Case Law – Mian [2014] TC 03301

Award of SSP under the provisions of Social Security (Contributions and Benefits) Act 1992

Case Law – Pareto Retail Ltd [2014] TC 03642

Breach of regulations

Legislation/Regulatory – SSAA92 s. 113A

Charge to tax

Legislation/Regulatory – ITEPA2003 s. 660

Class 1B contributions

Commentary – Tax Reporter ¶1013-000
HMRC Guidance – NIM18160

Compensation of employers

Legislation/Regulatory – SI 1995/512 ; SSCBA92 s. 159A

Compliance regime

Legislation/Regulatory – SSAA92 s. 113A

Crown employment

Legislation/Regulatory – SSCBA92 s. 161

Deemed earnings

Commentary – Tax Reporter ¶1006-675
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

Earnings period

Legislation/Regulatory – SI 2001/1004 reg. 9

Earnings periods

Commentary – Tax Reporter ¶1007-050

Employee off sick

Case Law – Tech Trade Recruiting Ltd [2014] TC 03959

Employment agency

Case Law – Tech Trade Recruiting Ltd [2014] TC 03959

General provision

Legislation/Regulatory – SSCBA92 s. 1(5)

Generally

Commentary – Gordon on Tax Appeals ¶1 ; Tax Reporter ¶1030-825 ; Quick Overview ¶12280 ; Key Data ¶3-785 ; Tax Reporter ¶490-650 ; Quick Overview ¶9105 ; Gordon on Tax Appeals 2.1.3

HMRC instruction to give medical opinion as to appellant's fitness to work

Case Law – Mian [2014] TC 03301

Information

Legislation/Regulatory – SSAA92 s. 121E, 121F, 122AA

Partnership shares in share incentive plans

Legislation/Regulatory – SI 2000/2090

Real time information employers

Legislation/Regulatory – SI 2001/1004 Sch. 4A, para. 13, Sch. 4B, para. 6

Recovery by employers of amounts paid

Legislation/Regulatory – SI 1995/512 ; SSCBA92 s. 159A

Regulations

Legislation/Regulatory – SSAA92 Sch. 7, para. 8

Remuneration, payments treated as

Legislation/Regulatory – SSCBA92 s. 4

Return by employer

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 25

Sick pay due

Case Law – Tech Trade Recruiting Ltd [2014] TC 03959

Working tax credit

Legislation/Regulatory – SI 2002/2005 reg. 6