| Commentary

(4) Revenue material

| Commentary

(4)     Revenue material

There is much useful material on the Revenue's website (www.hmrc.gov.uk). In particular the Employment Income Manual, written for internal use by Revenue officers but now publicly available (www.hmrc.gov.uk/manuals/eimanual/index.htm) merits attention from anyone wishing to know what might be the Revenue's view on any particular problem, or more generally to gain a better understanding of the subject. The Manual is not an aid to construction of legislation, a point which is little understood by the Revenue Bar (see MacDonald v Dextra Accessories Ltd [2003] EWHC 872 (Ch), 77 TC 146,

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