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