E4.236 Status Of Parish Council And Community Council Clerks

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Commentary

Personal and employment tax

It is HMRC's view that parish council (community council in Wales) clerks can never be considered to be self-employed for tax or national insurance contributions purposes,

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E4.236 Status of parish council and community council clerks

Personal and employment tax

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

B2.218 Surplus business accommodation

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

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

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

D3.410 Benefits provided by close companies to participators

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

B5.846 Charities and close companies

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

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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E4.236 Status of parish council and community council clerks

Personal and employment tax

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