– see also Academics

Deemed employed earners

Commentary – Tax Reporter ¶1003-075
HMRC Guidance – ESM2037 ; ESM2055

Deemed secondary contributors

Commentary – Tax Reporter ¶1003-100
HMRC Guidance – NIM33700

Employment status

Commentary – Tax Reporter ¶486-300
HMRC Guidance – ESM4500 ; ESM4501 ; ESM4502 ; ESM4504

Expenses

Books

Commentary – Tax Reporter ¶486-305
HMRC Guidance – EIM32366 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70755 ; EIM70760
Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Warner v Prior (HMIT)

Home used as office

Commentary – Tax Reporter ¶486-305
HMRC Guidance – EIM32366 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70755 ; EIM70760
Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Warner v Prior (HMIT)

Peripatectic teachers

Commentary – Tax Reporter ¶486-305
HMRC Guidance – EIM32366 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70755 ; EIM70760
Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Warner v Prior (HMIT)

Sports clothing

Commentary – Tax Reporter ¶486-305
HMRC Guidance – EIM32366 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70755 ; EIM70760
Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Warner v Prior (HMIT)

Travel costs of supply teachers

Commentary – Tax Reporter ¶486-305
HMRC Guidance – EIM32366 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70755 ; EIM70760
Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Warner v Prior (HMIT)

First aid training sector

Commentary – Tax Reporter ¶1023-375

Generally

Commentary – Tax Reporter ¶1023-375
Legislation/Regulatory – SI 1978/1689 Sch. 1, para. 4, Sch. 3, para. 6

Intermediaries legislation

Legislation/Regulatory – IRInt. 261

Newly qualified, Class 1 exclusion

Commentary – Tax Reporter ¶1006-735

Peripatetic teachers

Commentary – Tax Reporter ¶1023-375

Salary arrears, income of year received or years earned

Case Law – Board of Inland Revenue (Trinidad & Tobago) v. Suite. [1986] BTC 272

Seconded to European School, Culham, liability to domestic tax

Case Law – Hurd v. Jones (H.M. Inspector of Taxes) (Case No. 44/84). [1986] BTC 106

Travelling allowance

Case Law – Donnelly (H.M. Inspector of Taxes) v. Williamson. [1982] BTC 11