Teachers
– see also Academics
Deemed employed earners
Commentary –
Tax Reporter ¶1003-075
Deemed secondary contributors
Commentary –
Tax Reporter ¶1003-100
HMRC Guidance –
NIM33700
Employment status
Commentary –
Tax Reporter ¶486-300
Expenses
Books
Commentary –
Tax Reporter ¶486-305
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
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
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
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
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
Seconded to European School, Culham, liability to domestic tax
Travelling allowance