– see also Illness or incapacity; Invalids; Handicapped persons; Vulnerable beneficiary trusts

2014 changes

Commentary – 23.3.2

Aids for, value added tax

Commentary – Quick Overview ¶68730

Benefits in kind, exemption for employment costs

Legislation/Regulatory – SI 2002/1596

Capital gains tax

Commentary – 5.3.3

Cars

– see Cars and vans

Cessation of employment, payments on account

Legislation/Regulatory – SP 10/81

Class 1A contributions

– see Class 1A contributions

Company vehicles

– see Company vehicles and fuel

Disability living allowance

Commentary – Key Data ¶3-775

Disability living allowance, exemption from tax

Legislation/Regulatory – ITEPA2003 s. 677

Disability pay

Commentary – Quick Overview ¶9105

Disability pensions

Legislation/Regulatory – ITEPA2003 s. 641, 644
HMRC Guidance – EIM74008 ; EIM74310

Disabled person (definition)

Commentary – 23.3.2

Employee benefits

– see Employee benefits

Home to work travel

Legislation/Regulatory – ITEPA2003 s. 246, 247
HMRC Guidance – BIM46140 ; EIM10080 ; EIM21831 ; EIM23655 ; EIM23660 ; NIM14110

Inheritance tax

Commentary – 23.4

Meaning

Legislation/Regulatory – IHTA84 s. 74(4), 89(3)

Pensions

Legislation/Regulatory – ITEPA2003 s. 641, 644

Personal independence payments

Commentary – 22.4.4

Personal injury awards

Commentary – 23.6

Relevant life policies

Commentary – 24.4.2

Services provided under Disability Discrimination Acts, capital allowances

Commentary – Tax Reporter ¶245-765

Severe disablement allowance

Commentary – Key Data ¶3-775

Severe disablement allowance, exemption from tax

Legislation/Regulatory – ITEPA2003 s. 677

Social security benefits

Commentary – Quick Overview ¶12200
Legislation/Regulatory – ITEPA2003 s. 677

Tax advantages

Commentary – 23.7

Travelling and motor expenses

Commentary – Quick Overview ¶9150

Trusts

– see also Trusts

Capital gains tax annual exemption

Legislation/Regulatory – TCGA92 Sch. 1
HMRC Guidance – CG18050 ; CG18054 ; CG18061A ; CG18065 ; CG18066 ; CG18090 ; CG18096 ; CG18110 ; CG18112 ; CG18113 ; CG18115 ; CG33240 ; CG34882 ; CG37888 ; SAIM4210

Trustees

– see Trustees

Vulnerable beneficiaries

– see Trusts with vulnerable beneficiaries

Trusts created before 8 April 2013

Commentary – 23.523.6

Trusts for

– see Trusts for disabled persons

Vehicle maintenance grant

Legislation/Regulatory – ITTOIA2005 s. 780