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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.2 Trade receipts /Other trade receipts / B2.214 Loss of income whilst on public service

B2.214 Loss of income whilst on public service

Business tax

Members of certain public bodies receive financial loss allowances for loss of remunerative time while engaged on the work of those bodies. Examples of such individuals are magistrates,

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E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

C2.1020 Employment-related securities options and capital gains

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE