E4.227B Status If Employment By Spouse Or Civil Partner

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Status of particular occupations determined by statute / E4.227B Status if employment by spouse or civil partner

Commentary

Personal and employment tax

An individual rendering services to their spouse or civil partner for the purposes of their partner's own employment (or self-employment) is treated as employed,

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E4.227B Status if employment by spouse or civil partner

Personal and employment tax

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

I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

B2.413 Car hire

A1.810 Limitation

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.108 Contingent liabilities

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

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1422 Calculating NGIE and ANGIE

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E4.227B Status if employment by spouse or civil partner

Personal and employment tax

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