Agricultural and business tenants, termination of tenancy

Army Review Board's failure to appoint to army posts

Asbestos compensation settlements

Assets held on 6 April 1965

Award, court's jurisdiction

Compound or simple interest

Generally

Bad investment advice

Breach of EU law

Breach of tenants' covenant to repair, claim for additional amount to cover cost of VAT

Cancellation of future commission payments

Capital gains tax

Assets lost or destroyed

Capital sums derived from assets

Insurance money

Capital sum derived from asset

Capital sums

Deprivation of foreign assets

Derived from assets

Charge to tax

Chargeable gains

Agricultural tenancy, termination of

Capital or income receipt

Choses in action

Compulsory acquisition of land

Deprivation of foreign assets

Destroyed/damaged buildings, replacement

Foreign Compensation Act orders

Generally

Holocaust victims

Lost or destroyed assets

Relief, compensation small or reinvested

Replacement asset

Restoration of asset

Right to payment

Roll-over relief and re-basing

Statutory compensation

Statutory provisions

Surrender agreements

Warranty or indemnity payments

Club subscription paid late

Compromise of action

Part disposal of property

Right of action

Compulsory acquisitions

Compulsory purchase of land by local authority

Compulsory purchase, correct tax treatment

Compulsory slaughter of animals

Book value

Cessation of trading

Effect of claim for spreading of profits

Generally

Interpretation

Right to make claim

Time limits for spreading claim

Consideration

Club subscription paid late

Loss of future management fees

Surrender of handguns

Criminal Injuries Compensation Scheme

Crown proceedings

Damages for trespass, continued occupation of premises

Dispute settled without writ

Credit notes concerning damages for fraud

Early termination with payment under no existing right

Generally

Gun surrender

Late return of hired goods

Lease of equipment terminated unilaterally

Lease variation then termination payment

Liquidated damages

Disputes settled out of court

Dispute compromised

Proceedings terminated by Tomlin Order

Value of supply disputes

Employees

Compromise agreements

Death, payments on

Earnings

Ex-gratia payments

Foreign service

Garden leave

Generally

Gourley principle

Injury or disability

Loss of office

Payments in lieu of notice

Pension payments

Redundancy

Restrictive covenants

Retirement benefit schemes

Termination payments

Estates in administration

Exemption

Farming and market gardening

Compulsory slaughter of farm animals

Generally

Income or capital receipts

Milk quotas

Non-taxable grants

Financial mis-selling, treatment of interest

Financial Services Compensation Scheme

Fraudulent misrepresentation

Freestanding additional voluntary contribution schemes mis-sold

Generally

Gourley principle

Hepatitis C, payments from Skipton Fund Ltd

Holocaust victim's bank accounts

Hotel reservation deposits

Income or capital receipt

Increased rent, trading receipt

Inheritance tax

Sale of interest in land

Transfers within seven years before death, interests in land

Interest

Meaning

Personal injuries

Interest on, public revenue dividend

Liquidated damages, charges for abortive visits by engineers

Lloyd's Names

Generally

Interest

Long-term asset, loss or destruction of

Loss

Hotelier's cancellation fee escapes VAT

Rent

Loss of office

– see also Termination payments

Generally

Termination payments

Lump sum payment for loss of rights

Mesne profits

Generally

Payments received for non-supplies

Milk quotas

Mis-selling of financial products

Generally

Treatment of interest

Mistakes by HMRC

National-Socialist persecution

Nazi persecution, victim's pensions

Negligent advice

Company buyback scheme

Generally

Output tax

Outside scope of VAT

Payments made

Payments received

Payments under court order

No supply to payer

Non-payment of earlier supply

Personal injuries

HIV infection through contaminated blood, MFET Ltd administration of payments

Interest

Periodical payments

Skipton Fund Ltd, schemes or arrangements managed by

Statutory or other schemes, under

Trustees, payments from

Personal injury/death

Generally

Interest

Petroleum revenue tax

Qualifying assets

Rationalising industry/redundancy schemes

Receipt subject to tax

Recovery of property obtained through unlawful conduct

Redundant employees

Registered pension schemes

Settlement of disputes

Acting for plaintiff: wording of settlement agreement to refer to VAT

Case law on out-of court settlements if no legal proceedings have started

Generally

HMRC's view

Law Society guidance

Law Society meeting with HMRC about out-of-court settlements

Out of court

Without a writ

Share option schemes, loss of benefit

Sick-pay arrangements, repayment of tax and National Insurance contributions

Status for VAT purposes

Statutory compensation

Statutory, landlord to tenant

Sub-postmasters payments under Post Office closure schemes

Temporary loss of profits

Termination of lease

Generally

Printing equipment

Termination of service

Thalidomide Children's Trust, payments made by

Trade or professional compensation fund

Trading receipts

Compulsory slaughter of animals

Deficient services

Financial loss allowance

Land

Loss of profit

Loss of trading stock

Lump sum settlement of liquidated claims, apportionment

Reimbursement of trading expenses

Undertaking to discontinue milk production

Unfair dismissal/damage to reputation

Use of land, surrendered as condition for planning permission

Value added tax

Victims of Overseas Terrorism Compensations Scheme

World War II claims

World War II victims of persecution