E4.235 Status Of Stage Management

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Commentary

Personal and employment tax

HMRC treats stage management members as entertainers (see E4.227D), and therefore self-employed for tax purposes. This

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

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

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

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

A1.543 Welsh GAAR

A1.810 Limitation

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

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

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

C1.511 Use of Mansworth v Jelley losses

B5.846 Charities and close companies

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D4.104 Company residence and the case law test

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E4.235 Status of stage management

Personal and employment tax

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

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

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

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

A1.543 Welsh GAAR

A1.810 Limitation

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

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

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

C1.511 Use of Mansworth v Jelley losses

B5.846 Charities and close companies

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D4.104 Company residence and the case law test

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E4.235 Status of stage management

Personal and employment tax

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