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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Status of particular occupations based on case law or HMRC practice / E4.239 Status of foster parents

E4.239 Status of foster parents

Personal and employment tax

Foster parents whose fees include a separate or distinct element of reward over and above the costs of looking after the foster-children are treated as self-employed

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D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

E8.810 Application for a National Insurance number

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

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

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

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts