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Suitable alternative employment

Copyright © 2026 LexisNexis
Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance

Suitable alternative employment

Copyright © 2026 LexisNexis
Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance
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  • 30 Mar 2026 11:07

Home/ Tolley Tax Guidance/ Employment Tax / Legal aspects of employment

Popular Articles

Owner-Managed Businesses

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more Read more
Personal Tax

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

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Employment Tax

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

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