E4.414 Accommodation Allowance

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Commentary

Personal and employment tax

A cash allowance to cover rent is assessable as earnings (formerly an emolument). In Robinson v Corry¹ a civil servant

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

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

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

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

B2.315 The concept of wholly and exclusively

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

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

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

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

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E4.414 Accommodation allowance

Personal and employment tax

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

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

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

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

B2.315 The concept of wholly and exclusively

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

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

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

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

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E4.414 Accommodation allowance

Personal and employment tax

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