Earnings

Commentary – Tax Reporter ¶412-500

Lump sums

– see Lump sums

Trading receipts

Commentary – Tax Reporter ¶222-400
HMRC Guidance – BIM41800 ; BIM41805 ; BIM41810
Case Law – (1) CHIBBETT (H.M. INSPECTOR OF TAXES) v. JOSEPH ROBINSON AND SONS. (2) THE COMMISSIONERS OF INLAND REVENUE v. JOSEPH ROBINSON AND SONS. ; Commissioners of Inland Revenue v. Falkirk Ice Rink Ltd. ; ENSIGN SHIPPING CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; McGowan (H.M. Inspector of Taxes) v. Brown and Cousins (trading as Stuart Edwards) ; Murray (H.M. Inspector of Taxes) v. Goodhews ; Rolfe (H.M. Inspector of Taxes) v. Nagel ; Severne (H.M. Inspector of Taxes) v. Dadswell Commissioners of Inland Revenue v. Dadswell ; Simpson (H.M. Inspector of Taxes) v. John Reynolds & Co. (Insurances) Ltd. ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett