13A

Employment Income: Scope

Table of Contents

        

13A.1 Introduction

 
    13A.1.1 Scope  
    13A.1.2 Expenses  
13A.2 Office or Employment  
    13A.2.1 Office  
    13A.2.2 Employment  
     

13A.2.2.1 Secondment

 
    13A.2.3 Several Employments or One Profession?  
     

13A.2.3.1 Davies v Braithwaite, Fall v Hitchen, Hall v Lorimer

 
     

13A.2.3.2 Consequences

 
      13A.2.3.3 Commentary  
13A.3 International Aspects  
    13A.3.1 Scope  
      13A.3.1.1 Source and Timing  
      13A.3.1.2 Place of Performance of Duties  
      13A.3.2 Deductions for Travel Costs  
    13A.3.2A Other Deductions: Reimbursed Expenses and Corresponding Payments  
     13A.3.3 Double Tax Treaties  
    13A.3.4 Note for Seafarers and History  
13A.4 PAYE  
    13A.4.1 Introduction  
      13A.4.1.1 Construction—Narrow but Commercial Approach  
    13A.4.2 Widening the Ambit by Legislation  
      13A.4.2.1 Benefits  
      13A.4.2.2 Payments by Others  
      13A.4.2.3 International  
    13A.4.3 Liabilities under PAYE  
      13A.4.3.1 The Employer  
      13A.4.3.2 The Employee  
    13A.4.4 The Cumulative Withholding System  
      13A.4.4.1 Annual  
      13A.4.4.2 Indirect Enforcement of Other Liabilities by PAYE  
    13A.4.5 PAYE and Self-Assessment    
    13A.4.6 Commentary  

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