E4.1006 The Client

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Commentary

Personal and employment tax

For case law on the meaning of 'the client', see in particular Future Online Ltd v Foulds¹ (see E4.1008). This case makes it clear

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A4.204 Claims procedure—corporation tax

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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E4.1006 The client

Personal and employment tax

A4.204 Claims procedure—corporation tax

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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E4.1006 The client

Personal and employment tax

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