Tips
Earnings
Commentary –
Essential Tax Companion ¶9080
Generally
Legislation/Regulatory –
SI 2001/1004 Sch. 3, Pt. X
National Insurance contributions
Commentary –
Essential Tax Companion ¶12385
Official guidance
Commentary –
VAT Reporter ¶10-075
;
VAT Reporter ¶18-592
Organised sharing arrangements
Legislation/Regulatory –
ITEPA2003 s. 692
PAYE
Legislation/Regulatory –
SI 2003/2682 reg. 100
Case Law –
Figael Ltd v. Fox (HM Inspector of Taxes). [1990] BTC 421
;
Figael Ltd v. Fox (HM Inspector of Taxes). [1992] BTC 61
Restaurants, output tax
Commentary –
VAT Reporter ¶18-592
Service charges in restaurants
Commentary –
VAT Reporter ¶10-075
Treatment
Commentary –
VAT Reporter ¶10-165