Tax Employment Flashcards Notes
This is a sample of our (approximately) 9 page long Tax Employment Flashcards notes, which we sell as part of the Tax Law Notes collection, a 1st package written at Oxford in 2017 that contains (approximately) 467 pages of notes across 24 different documents.
The original file is a 'Excel' whilst this sample is a 'PDF' representation of said file. This means that the formatting here may have errors. The original document you'll receive on purchase should have more polished formatting.
Tax Employment Flashcards Revision
The following is a plain text extract of the PDF sample above, taken from our Tax Law Notes. This text version has had its formatting removed so pay attention to its contents alone rather than its presentation. The version you download will have its original formatting intact and so will be much prettier to look at.
EM What is it?
EM What is it? Case EM Office holders EM Office holders Case
EM Distinguishing between employment and business income E What does it comprise?
EX Where are they found?
E Where is the definition
ET What is an emolument?
ET What is an emolument? Not arising from employment ET NT If given to more than one person regardless of their merits ET NT Golden Hellos when?
ET NT Golden Hellos not taxable
ET NT Golden Hellos not taxable sport ET NT Golden Hellos taxable ET NT Given on merits as a person ET NT Given on merits as a person Taxable cricket
ET NT Given on merits as a person Taxable taxi
ET T Given by custom ET T Discharging the taxpayers liability ET T Usually payments made by employer exceptions
BC Double tax provisions BC Apply to BC Question 1 BC Question 2 BC 2 Look at what you can get for it case 1 BC 2 Look at what you can get for it case 2
BC 2 Look at what you can get for it case 3 BC 2 Look at what you can get for it Options BC C3 What does it cover?
BC C4 What does it cover?
BC C4 A cash voucher BC C4 A non-cash voucher BC C4 A credit token BC C5 What does it cover?
BC C5 What does it catch?
BC C5 Exceptions
BC C5 Exception 1 BC C5 Exception 2
BC C5 Exception 2 case BC C6 What does it cover?
BC C6 The formula BC C7 Loans BC C10 What is it?
BC C10 How do you quantify this?
BC C10 How do you quantify this? Case
BC C10 Loan of an asset D What are they?
D Where is the test?
D What is the test?
D Necessary D Necessary No subjective D Necessary Training usually no
D Necessary Training exceptionally yes
D In the performance of their duties D 337 Travelling
D 337 Travelling At Work D 337 Travelling To Work
D 337 Travelling To Work Exceptional
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