首先要明确几个问题
1。你朋友和老板的关系属于sub-contractor,所以不存在工资这个概念。正规的操作方式是你朋友发票给“老板”而获得报酬。
2。关于你说的CGT,你说的没有错很多home based business所有人如果卖房确实需要交纳这个税金,但是在某些条件满足的情况下可以不交纳,具体如下
CGT will not apply if any of the following apply:
you operate your business from a rented home
you do not have an area specifically set aside for your business activities
you operate your business through a company or trust.
Olga (sole trader)
Olga runs a florist business from her home, which she is
paying off. Olga does not have an area set aside for her
work but does most of her work on the kitchen table. Olga
cannot claim a deduction for any interest she pays on her
home loan because she does not have an area set aside
exclusively for her business. This means she does not
have to worry about the CGT implications of carrying on a
home-based business.