E4.224 National Minimum Wage And Employment Status Relevance

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Commentary

Personal and employment tax

The National Minimum Wage Act provides an entitlement for qualifying workers to be paid under their contract

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

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

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

D3.410 Benefits provided by close companies to participators

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

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E4.224 National minimum wage and employment status relevance

Personal and employment tax

E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

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

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

D3.410 Benefits provided by close companies to participators

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

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

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

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E4.224 National minimum wage and employment status relevance

Personal and employment tax

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