Income from Employments and Paye

Walter Sinclair and Barry Lipkin

Chapter Chapter 10 in St. James’s Place Wealth Management Tax Guide 2011–2012, 2011, pp 75-116 from Palgrave Macmillan

Abstract: Abstract The taxation of your income from employments or from any office that you hold derives mainly from earlier legislation. Until 5 April 2003, such income was normally taxed under Schedule E and generally a receipts basis applied (10.13). Schedule E was divided into three ‘Cases’ which focused on your resident, ordinarily resident and domiciliary status (TA S19).

Keywords: Pension Scheme; Employment Income; Share Option; Taxable Earning; Capital Allowance (search for similar items in EconPapers)
Date: 2011
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DOI: 10.1057/9780230314047_10

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