– see also Business gifts; Honorary decorations; Decorations for valour

Customs duties relief

Commentary – Essential Tax Companion ¶77080

Earnings

Commentary – Essential Tax Companion ¶9080

Gallantry

Commentary – Essential Tax Companion ¶15040

Importation, relief

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 8, item 9 ; SI 1992/3193 art. 17, 20

Imported, absolute exemption

Commentary – VAT Reporter ¶63-810(5)

Pensions in respect of

Commentary – Essential Tax Companion ¶9150