Servant provided by the employee by the employer. Services e.g. Water Electricity, Telephone, Furniture, Alarm systems e.t.c. Motor Vehicle Arises when an employee is given a Vehicle with the company to use on official missions or private or business purposes. The employer pays all the maintaining costs. A married woman is taxed separately on her employment income and at arms strength in her professional income.
Professional income is classified together with employment income.
Hence a loss from a practice can be used to reduce taxable income. If the wife is in practice with her husband the whole income arising therein is taxed on the husband. The income of a married woman living with the husband is deemed to as the husbands income for the purpose of determining his total income. If not living together each is assessed separately. Self- employment income.