– see also Earnings; Employment income; Remuneration; Salaries

Deduction of tax

Commentary – Tax Reporter ¶110-950

Outside scope of VAT

Payments made for outside scope items

Commentary – Indirect Tax Reporter ¶10-604

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Trading expenditure, deductions

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶707-880
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)