Annual tax on enveloped dwellings

Commentary – 4.7.3

Benefits in kind, provided by

Legislation/Regulatory – CSPSSA2000 s. 75 ; SSCBA92 s. 10ZA, 10ZB

Benefits, Class 1A contributions

Commentary – Tax Reporter ¶1010-900
HMRC Guidance – NIM16353

Careless behaviour

Commentary – 4.5.3

Corporation tax

Commentary – 4.7.1

Deliberate conduct

Commentary – 4.6.1

Employer-financed retirement benefit schemes

– see Employer-financed retirement benefit schemes

Employment income provided through

– see Employment income

Employment income, provided through

Legislation/Regulatory – FA2011 s. 26, Sch. 2, para. 50, 52-59, 64 ; SI 2001/1004 reg. 22B, Sch. 3, Pt. X, para. 2A

Entertainment, benefits in kind

Legislation/Regulatory – ITEPA2003 s. 265

Gifts to employees

Legislation/Regulatory – ITEPA2003 s. 270, 324, 716

Impact of claims, elections, etc. following discovery

Commentary – 9.4.8

Information, provision of

Commentary – 1.4.3

Loans to

Commentary – 8.5.18.5.4

PAYE, information to employees

Legislation/Regulatory – SI 2003/2682 reg. 95

Payment of output tax

Commentary – Indirect Tax Reporter ¶18-205

Payments of money/transfer of assets

– see Disguised remuneration

Small gifts to employees

Commentary – Tax Reporter ¶437-850

Stamp duty land tax

Commentary – 4.7.2

Trading income

Legislation/Regulatory – F(No. 2)A2017 s. 35

Vouchers, Class 1 exclusion

Commentary – Tax Reporter ¶1006-730