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Deductions: General rules: Main types of expenses: Providing services (cost of)

additional services\ cleaning\ gardener\ linen\ laundry\ reception\ porter\ machinery\ common parts\ meals

Zero-rating the construction of buildings: are my services supplied ‘in the course of the ...

this page sets out those tribunal cases that have considered the question of whether construction services are supplied in the course of construction of a building

Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously personal ...

NIM06025 - Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously personal incidental expenses or PIEs) : Position from 6 April 2001 Regulation 25 and paragraph 1(2) of Part V and …

What is a 'similar establishment' to a hotel, inn, or boarding house?: characteristics and ...

VATLP11360 - What is a 'similar establishment' to a hotel, inn, or boarding house?: characteristics and functions associated with hotels, inns and boarding houses The following is a list of characteristics and …

Other local authority activities: childcare and welfare: VAT status of elderly services

Sets out the VAT status of local authority activities in relation to elderly services

Eligibility - entitlement: Child or young person - responsibility (Info)

Eligibility – entitlement: Child or young person - responsibility (Info)

Zero-rating the construction of buildings: are my services supplied ‘in the course of the ...

this page describes works that are in the course of construction of a building but are not to the fabric of the building

Employment income: scale rate expenses payments: accommodation and subsistence payments to ...

subsistence, scale rate payments, subsistence allowances, overseas, overseas subsistence, tables, rates

Employment income: scale rate expenses payments: accommodation and subsistence payments to ...

subsistence, scale rate payments, subsistence allowances, overseas, overseas subsistence, tables, rates

Employment income: incidental overnight expenses: exemption from charge

expenses, personal incidental expenses, incidental overnight expenses, exemption

Income excluded from UK property business: overview

overview of receipts arising out of the use of land and which are specifically excluded by statute from a rental business

Information Powers: TMA70/S19A and FA98/SCH18/PARA 27: Private Accounts - Relevant Factors

EM10018 - Information Powers: TMA70/S19A and FA98/SCH18/PARA 27: Private Accounts - Relevant Factors The over-riding test EM10017 is based on what is reasonable (that is, fair and sensible) in the circumstances. The …

IBA: Qualifying trade: Meaning of ancillary

A building is in use for purposes ancillary to the purposes of a retail shop if its use is subordinate or subservient to the purposes of a retail shop