Conditional payments

Commentary – Tax Reporter ¶488-905
HMRC Guidance – EIM64160
Case Law – Jarrold (H.M. Inspector of Taxes) v. Boustead McInnes (H.M. Inspector of Taxes) v. Large McInnes (H.M. Inspector of Taxes) v. Simms ; Riley (H.M. Inspector of Taxes) v. Coglan

Signing-on fees

Commentary – Tax Reporter ¶488-905
HMRC Guidance – EIM64160
Case Law – Jarrold (H.M. Inspector of Taxes) v. Boustead McInnes (H.M. Inspector of Taxes) v. Large McInnes (H.M. Inspector of Taxes) v. Simms ; Riley (H.M. Inspector of Taxes) v. Coglan

Taxable income

Commentary – Tax Reporter ¶488-900
HMRC Guidance – EIM64155