Children

– see also Infants; Issue; Minors

Adoption

– see Adoption

Adoption allowances and payments, income tax exemption

Legislation/Regulatory – ESC A40

Beneficiaries, discretionary payments

Commentary – Tax Reporter ¶354-100

Car seats, reduced-rating

Booster cushion, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5, Note 5

Booster seat, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5, Note 4

Child, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5, Note 9(2)

Children's car seats, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5, Note 1(1)

Related wheeled framework, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5, Note 3

Safety seat, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5, Note 2

Supplies

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 5, item 1

Car seats, value added tax

Commentary – Essential Tax Companion ¶67020

Carers

– see Carers

Carers, qualifying care relief

Commentary – Essential Tax Companion ¶3100

Child benefit

Generally

Commentary – Hardman's Tax Rates and Tables ¶3-775

High income earners

Commentary – Hardman's Tax Rates and Tables ¶2-600

Child tax credit

– see Child tax credit (CTC)

Child trust funds

– see Child trust funds

Child, meaning

Legislation/Regulatory – IHTA84 s. 11(6), 22(2)

HMRC Guidance – IHTM14193

Clothing/footwear

Application of reduced rate lower than minimum laid down in art. 99

Legislation/Regulatory – Dir. 2006/112 art. 114, 115

Zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16, item 1

Covenanted payments for benefit of

Case Law – Harvey (H.M. Inspector of Taxes) v. Sivyer. [1985] BTC 410

Dispositions for maintenance, education or training

Commentary – Tax Reporter ¶610-350–Tax Reporter ¶610-400

Dispositions for their maintenance, education and training

Generally

Legislation/Regulatory – IHTA84 s. 11(2)

Illegitimate

Legislation/Regulatory – ESC F12 ; IHTA84 s. 11(4)

Domicile

Commentary – Tax Reporter ¶199-565 ; Tax Reporter ¶684-450

Drawdown pensions

Transfer of rights and continued protection

Commentary – 5.6.2

When payable

Commentary – 5.6.1

Employer's provision of care for

– see Childcare

Employer-provided care

Commentary – Essential Tax Companion ¶9150 ; Essential Tax Companion ¶9285

Foster carers

– see Carers; Care relief

From previous marriage (discretionary will trust)

Commentary – 14.4.2

Incapacitated by infirmity, dependent relative relief

Case Law – Eglen (H.M. Inspector of Taxes) v. Butcher. [1988] BTC 335

Individual savings accounts

Deceased investors accounts

Commentary – Essential Tax Companion ¶8010

Flexible ISAs

Commentary – Essential Tax Companion ¶8005

Help-to-buy ISAs

Commentary – Essential Tax Companion ¶8015

Innovative finance ISA

Commentary – Essential Tax Companion ¶8020

Lifetime ISA

Commentary – Essential Tax Companion ¶8025

Inheritance tax, charging provisions

Commentary – Tax Reporter ¶602-750

Investment plans

Legislation/Regulatory – ITTOIA2005 s. 694(1A), 695

HMRC Guidance – CTM40320

Investment plans, CTFs/junior ISAs

Commentary – Hardman's Tax Rates and Tables ¶3-305

Legitim

Generally

Commentary – Tax Reporter ¶631-800

Renunciation

Commentary – Tax Reporter ¶631-850

Under 18, entitlement

Commentary – Tax Reporter ¶631-900

Legitim, application for

Commentary – Essential Tax Companion ¶16345

Legitim, rights of

– see Legitim

Maintenance payments

– see Maintenance payments

Maintenance payments, relief

Commentary – Essential Tax Companion ¶3110

Maintenance, inheritance tax dispositions

Commentary – Essential Tax Companion ¶16345 ; Essential Tax Companion ¶16460

Meaning

Legislation/Regulatory – IHTA84 s. 71(8)

National Insurance numbers

Commentary – Tax Reporter ¶1000-200

HMRC Guidance – NIM39110

Parties provided by employers

Commentary – Tax Reporter ¶433-750

HMRC Guidance – EIM21690

Case Law – (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.

Penalties

Assessment and enforcement of

Commentary – Tax Reporter ¶435-415

Dishonesty

Commentary – Tax Reporter ¶435-410

Failure to comply with information notice

Commentary – Tax Reporter ¶435-395

Inaccurate information

Commentary – Tax Reporter ¶435-400

Innaccurate declarations of eligibility

Commentary – Tax Reporter ¶435-390

Making prohibited payments

Commentary – Tax Reporter ¶435-405

Unpaid interest

Commentary – Tax Reporter ¶435-420

Protection of assets for

Commentary – 20.4.2

Scholarships awarded by parent's employer

Case Law – Wicks v. Firth (H.M. Inspector of Taxes); Johnson v. Firth (H.M. Inspector of Taxes). [1982] BTC 134 ; Wicks v. Firth (H.M. Inspector of Taxes); Johnson v. Firth (H.M. Inspector of Taxes). [1982] BTC 402

Settlements on

– see also Settlements on children

Generally

Commentary – Hardman's Tax Rates and Tables ¶13-500

Settlements, payments to unmarried children of settlor

Legislation/Regulatory – ESC A93

Settlor-interested settlements

Commentary – Tax Reporter ¶356-300

HMRC Guidance – TSEM4300 ; TSEM4570

Social security pensions, increases in respect of

Legislation/Regulatory – ITEPA2003 s. 645

HMRC Guidance – EIM74008 ; EIM74602 ; EIM74604

Special allowance

Commentary – Hardman's Tax Rates and Tables ¶3-775

Legislation/Regulatory – ITEPA2003 s. 677

Tax credit

Legislation/Regulatory – ITEPA2003 s. 677

Tax credits

Child tax credit

Commentary – Hardman's Tax Rates and Tables ¶3-775 ; Hardman's Tax Rates and Tables ¶6-100

Working tax credit, child care element

Commentary – Hardman's Tax Rates and Tables ¶6-000

Taxation of

Commentary – Essential Tax Companion ¶4005

Trust funds

– see Child trust funds

Trusts

– see Discretionary trusts; Settlements on children

Welfare services for the protection of, exemption

Generally

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(h), 133, 134

Zero-rating

Books, picture and painting

Legislation/Regulatory – VATA94 Sch. 8, Grp. 3

Clothing/footwear

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16, item 1

Residential accommodation

– see Land and buildings; Residential accommodation/buildings

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