Publisher's Synopsis
This is a guide to the taxation and case law relating to Schedule E, including the provisions of the 1995 Finance Act. The fourth edition includes material on the Finance Act 1995 - further rules regarding the treatment of employees under self assessment, and commentary on tax cases "Wilcock versus Eve", "Horner versus Halsted" and "Allen versus CIR".;Commentary is included on: Special Commissioners' decisions "Miners versus Atkinson", "Jacobs versus Templeton", and personal incidental overnight expenses together with examples; employee liability and indemnity insurance; tax treatment of accessories for the disabled; treatement of company pension schemes following withdrawal of relief and the option to take income from personal pensions on retirement; transfer of assets on termination and updated coverage of Diplomats and NICs.