– see also Annuities; Schedule D, Case III; Interest

Accrued income scheme

– see Accrued income scheme

Adoption payments

– see Adoption allowances and payments

Authorised investment funds, payments to non-residents

Legislation/Regulatory – SI 2006/964 reg. 46A, 46B

Binding legal obligation

Commentary – Tax Reporter ¶131-800
Case Law – DEALLER (H.M. INSPECTOR OF TAXES) v. BRUCE ; PETERS' EXECUTORS v. COMMISSIONERS OF INLAND REVENUE

Capital gains tax

Commentary – Essential Tax Companion ¶15060

Capital gains tax, disposal of rights to

Legislation/Regulatory – TCGA92 s. 237
HMRC Guidance – CG12615 ; CG67692

Charge to tax

Commentary – Tax Reporter ¶129-270 ; Tax Reporter ¶131-650 ; Essential Tax Companion ¶8450 ; Essential Tax Companion ¶8505

Charges on income pre-16 March 2005

Commentary – Tax Reporter ¶716-680
Case Law – Ball (H.M. Inspector of Taxes) v. National & Grindlays Bank Ltd. ; Nightingale & Ors v Price (HMIT) ; PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.

Charities

Commentary – Essential Tax Companion ¶62810 ; Tax Reporter ¶815-510

Collection of tax

Individuals

Commentary – Tax Reporter ¶125-000–Tax Reporter ¶125-100

Trustees

Commentary – Tax Reporter ¶125-000–Tax Reporter ¶125-100

Commercial payments

Legislation/Regulatory – ITTOIA2005 s. 728
HMRC Guidance – SAIM9120

Companies, deductions disallowed

Legislation/Regulatory – CTA2009 s. 1301
HMRC Guidance – INTM654080

Compensation or damages

– see Compensation and damages

Convertible shares and securities

– see Convertible shares and securities

Covenanted payments

Apportionment

Case Law – R. v. H.M. Inspector of Taxes & Anor., ex parte Lansing Bagnall Ltd. [1986] BTC 353 ; R. v. H.M. Inspector of Taxes, ex parte Lansing Bagnall Ltd. [1986] BTC 92

Close companies

Case Law – [1987] BTC 353 ; [1987] BTC 92

Pure profit income

Case Law – Essex County Council v. Ellam (H.M. Inspector of Taxes). [1987] BTC 570 ; Essex County Council v. Ellam (H.M. Inspector of Taxes). [1989] BTC 133

Repayment of tax claim out of time

Case Law – Inland Revenue Commissioners v. Crawley & Ors. [1987] BTC 112

Deduction at source

Commercial payments made by individuals

Legislation/Regulatory – ITA2007 s. 900
HMRC Guidance – SAIM9060 ; SAIM9120

Dividends or non-taxable consideration

Legislation/Regulatory – ITA2007 s. 904
HMRC Guidance – SAIM8080

Interpretation

Legislation/Regulatory – ITA2007 s. 905

Overview

Legislation/Regulatory – ITA2007 s. 898

Persons other than individuals

Legislation/Regulatory – ITA2007 s. 901, 902
HMRC Guidance – CTM34240 ; CTM35105 ; CTM36540 ; CTM49390 ; SAIM9120

Qualifying annual payment, meaning

Legislation/Regulatory – ITA2007 s. 899
HMRC Guidance – CTM34240 ; SAIM9120

Deductions

Dividends

Commentary – Tax Reporter ¶121-250

Duty to deduct tax

Commentary – Tax Reporter ¶121-100

Generally

Commentary – Tax Reporter ¶110-700 ; Tax Reporter ¶115-900 ; Tax Reporter ¶703-400
HMRC Guidance – BIM31610

Individuals

Commentary – Tax Reporter ¶115-910

Modified net income

Commentary – Tax Reporter ¶115-930

Non-qualifying income

Commentary – Tax Reporter ¶115-930

Non-taxable consideration

Commentary – Tax Reporter ¶121-250

Persons other than individuals

Commentary – Tax Reporter ¶115-920
Case Law – Chancery Lane Safe Deposit and Offices Co. Ltd. v. Commissioners of Inland Revenue ; SCARBOROUGH CORPORATION v. COMMISSIONERS OF INLAND REVENUE ; SUGDEN (Surveyor of Taxes) v. LEEDS CORPORATION.

Discounts

– see Discounted securities; Discounts

Discretionary payments by trustees

– see Trustees

Dividends or non-taxable consideration, restriction of deductions

Legislation/Regulatory – ITA2007 s. 843
HMRC Guidance – SAIM8080

Double taxation relief

– see Double taxation relief

Estates in administration

Commentary – Tax Reporter ¶366-225

General rule

Legislation/Regulatory – ITTOIA2005 s. 727
HMRC Guidance – CFM74420 ; SAIM8070 ; SAIM9120 ; TCM0120080

Gross amount of payment

Legislation/Regulatory – ITA2007 s. 452
HMRC Guidance – SAIM9060

Gross receipts

Agreements not to deduct tax

Commentary – Tax Reporter ¶346-550

Amounts which may be received gross

Commentary – Tax Reporter ¶346-450

Deed or arrangement under foreign law

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Discounted securities

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Discretionary income payments

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Exchange for tax-free consideration

Commentary – Tax Reporter ¶346-350

Failure to deduct tax

Commentary – Tax Reporter ¶346-600

Foreign source income

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Generally

Commentary – Tax Reporter ¶346-300

Over-deducted tax

Commentary – Tax Reporter ¶346-450

Position of recipient

Commentary – Tax Reporter ¶346-200

Schedule A

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Grossing up

Commentary – Tax Reporter ¶110-700

Health and employment insurance payments

– see Insurance policies

Husband and wife

Legislation/Regulatory – FA88 Sch. 3, para. 32

Immediate needs annuities, exemption from tax

Legislation/Regulatory – ITTOIA2005 s. 725, 726
HMRC Guidance – IPTM6200 ; IPTM6210 ; IPTM6215 ; IPTM6220 ; IPTM6225

Income nature

Commentary – Tax Reporter ¶131-950
Case Law – (1) COMMISSIONERS OF INLAND REVENUE v. LEDGARD (2) COMMISSIONERS OF INLAND REVENUE v. PYMAN ; COMMISSIONERS OF INLAND REVENUE v. HOGARTH ; COMMISSIONERS OF INLAND REVENUE v. MALLABY-DEELEY AND ANOTHER (AS PERSONAL REPRESENTATIVES OF MALLABY-DEELEY, DECEASED) MALLABY-DEELEY AND ANOTHER (AS PERSONAL REPRESENTATIVES OF MALLABY-DEELEY, DECEASED) v. COMMISSIONERS OF INLAND REVENUE ; Vestey v. Commissioners of Inland Revenue Commissioners of Inland Revenue v. Vestey

Income not brought into charge to income tax

Legislation/Regulatory – ESC A16

Individuals

Legislation/Regulatory – ITA2007 s. 448 ; ITTOIA2005 s. 727-729
HMRC Guidance – SAIM8070 ; SAIM9060 ; SAIM9120 ; SAIM9130

Insurance policies

Legislation/Regulatory – FA96 s. 165(4), (5)

Interest

– see Interest

Maintenance payments

– see Maintenance payments

Meaning

Commentary – Essential Tax Companion ¶8505

Net receipts

Agreements not to deduct tax

Commentary – Tax Reporter ¶346-550

Amounts which may be received net

Commentary – Tax Reporter ¶346-450

Deed or arrangement under foreign law

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Discounted securities

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Discretionary income payments

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Failure to deduct tax

Commentary – Tax Reporter ¶346-600

Foreign source income

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Over-deducted tax

Commentary – Tax Reporter ¶346-600

Position of recipient

Commentary – Tax Reporter ¶346-200

Schedule A

Commentary – Tax Reporter ¶346-700
Case Law – Keiner v. Keiner ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Non-resident companies

Commentary – Tax Reporter ¶115-920
Case Law – Chancery Lane Safe Deposit and Offices Co. Ltd. v. Commissioners of Inland Revenue ; SCARBOROUGH CORPORATION v. COMMISSIONERS OF INLAND REVENUE ; SUGDEN (Surveyor of Taxes) v. LEEDS CORPORATION.

Non-residents disregarded income

Commentary – Tax Reporter ¶148-750

Non-taxable consideration

Legislation/Regulatory – ITTOIA2005 s. 729

Not otherwise charged

Charge to tax

Legislation/Regulatory – CTA2009 s. 976, 977 ; ITTOIA2005 s. 683
HMRC Guidance – BIM66601 ; IPTM5010 ; SAIM8010 ; SAIM8020 ; SAIM8070

Income charged

Legislation/Regulatory – ITTOIA2005 s. 684
HMRC Guidance – BIM45740 ; SAIM8010 ; SAIM8020

Payments received after deduction of tax

Legislation/Regulatory – ITTOIA2005 s. 686
HMRC Guidance – SAIM8010

Person liable

Legislation/Regulatory – ITTOIA2005 s. 685
HMRC Guidance – SAIM8010

Other persons, relief for

Generally

Legislation/Regulatory – ITA2007 s. 449
HMRC Guidance – CTM34240 ; SAIM9060 ; SAIM9130

Payments ineligible for relief

Legislation/Regulatory – ITA2007 s. 450

Overview

Legislation/Regulatory – ITA2007 s. 447

Patent royalties

– see Patents

Payments covered

Commentary – Tax Reporter ¶131-700

Personal guarantee

Commentary – Tax Reporter ¶131-850

Personal representatives

Commentary – Tax Reporter ¶115-920
Case Law – Chancery Lane Safe Deposit and Offices Co. Ltd. v. Commissioners of Inland Revenue ; SCARBOROUGH CORPORATION v. COMMISSIONERS OF INLAND REVENUE ; SUGDEN (Surveyor of Taxes) v. LEEDS CORPORATION.

Position of recipient

Commentary – Tax Reporter ¶346-200

Post-14 March 1988

Commentary – Tax Reporter ¶131-650

Public revenue dividends

– see Public revenue dividends

Pure income profit

Commentary – Tax Reporter ¶132-000
Case Law – In re Hanbury (deceased); Comiskey and Others v. Hanbury ; Leahy v. Hawkins (H.M. Inspector of Taxes) Hawkins (H.M. Inspector of Taxes) v. Leahy ; Taw and Torridge Festival Society, Ltd. v. Commissioners of Inland Revenue

Recurring nature

Commentary – Tax Reporter ¶131-750
Case Law – COMMISSIONERS OF INLAND REVENUE v. R.W. BLACK COMMISSIONERS OF INLAND REVENUE v. C.W. BLACK ; Corporation of London v. Dixon (H.M. Inspector of Taxes) ; Purchase (H.M. Inspector of Taxes) v. Stainer's Executors

Remuneration of trustees

Commentary – Essential Tax Companion ¶62260

Returns

Commentary – Essential Tax Companion ¶1365

Right to receive

Commentary – Tax Reporter ¶131-900

Royalties

Commentary – Schwarz on Tax Treaties ¶18-200

Settlor-interested settlements

Commentary – Tax Reporter ¶356-500

Tax-free arrangements

Commentary – Essential Tax Companion ¶8535

Trading expenditure, disallowed deduction

Commentary – Tax Reporter ¶217-400 ; Tax Reporter ¶708-410
Case Law – GRESHAM LIFE ASSURANCE SOCIETY v. STYLES (Surveyor of Taxes). ; THE RENFREW TOWN COUNCIL v. THE COMMISSIONERS OF INLAND REVENUE

Trading losses, treated as

Commentary – Tax Reporter ¶261-780

Trustees

Commentary – Tax Reporter ¶115-920
Case Law – Chancery Lane Safe Deposit and Offices Co. Ltd. v. Commissioners of Inland Revenue ; SCARBOROUGH CORPORATION v. COMMISSIONERS OF INLAND REVENUE ; SUGDEN (Surveyor of Taxes) v. LEEDS CORPORATION.

Trustees' remuneration

Commentary – Essential Tax Companion ¶62260

Unauthorised unit trusts

Commentary – Tax Reporter ¶115-920
Case Law – Chancery Lane Safe Deposit and Offices Co. Ltd. v. Commissioners of Inland Revenue ; SCARBOROUGH CORPORATION v. COMMISSIONERS OF INLAND REVENUE ; SUGDEN (Surveyor of Taxes) v. LEEDS CORPORATION.

Under-deductions

Legislation/Regulatory – ICTA88 s. 821(2)