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Neither term is defined in legislation, though guidance is given by HMRC [12] HMRC view machinery as being anything that has a moving part. It does not have to be mechanically powered, so a hand-operated device qualifies. The term "plant" is defined in case law, including Yarmouth v France [13] which was not a tax case. This held that plant ...
Minimum wage, deductions Leisure Employment Services Ltd v HM Revenue & Customs [2007] EWCA Civ 92 is a UK labour law case on the interpretation of the National Minimum Wage Act 1998 . It concerns the extent to which an employer may make deductions from a worker's basic wage entitlement for the purpose of accommodation costs.
His Majesty's Revenue and Customs (commonly HM Revenue and Customs, or HMRC) [4] [5] is a non-ministerial department of the UK government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.
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Together with the House Tax and the Window Tax, they came to be known as the 'assessed taxes' and were intended as a progressive form of taxation on the wealthy. [ 5 ] Income tax was introduced in various forms in 1797, 1799, 1803 to 1816, and then reintroduced in 1842 as an annual tax which is formally renewed in each year's Finance Act .
Condensing boilers are water heaters typically used for heating systems that are fueled by gas or oil. When operated in the correct circumstances, a heating system can achieve high efficiency (greater than 90% on the higher heating value) by condensing water vapour found in the exhaust gases in a heat exchanger to preheat the circulating water.
In Ireland, tax credits reduce the amount of Irish income tax that a taxpayer pays in a given year. A few tax credits are granted automatically, while others can be claimed, either by simple notification to Revenue, or by completing a form. All tax credits are expressed as an annual amount. All are non-refundable.
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