E4.237 Status Of Agricultural Workers

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Commentary

Personal and employment tax

The normal rules apply to establish whether an agricultural worker is employed or self-employed. However, HMRC, the Department of Environment, Food and Rural Affairs and the National Farmers' Union have agreed that PAYE and National

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E4.237 Status of agricultural workers

Personal and employment tax

D6.503 International movement of capital—reportable transactions and events

I7.323 APR and successions

I9.325 Foreign pensions free from IHT

E5.406 Employees of European Union delegations—tax exemptions

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

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption

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E4.237 Status of agricultural workers

Personal and employment tax

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