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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 / B2.215C Incidental employment income and directors' fees treated as trading income

B2.215C Incidental employment income and directors' fees treated as trading income

Business tax

Professional practitioners' incidental employment income is treated as trading income in certain circumstances¹ and applies whether the income is received by

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I9.421 Situs of simple contract debts for IHT

E6.303A Domicile of origin

A1.543 Welsh GAAR

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

E6.102K Statutory residence test—the definition of a 'home'