Ex gratia payments
British World War II prisoners of the Japanese
Legislation/Regulatory –
ESC F20
Charge to VAT
Case Law –
Pottie. (1990) 5 BVC 945
Deprivation of statutory rights
Case Law –
Hamblett v. Godfrey (H.M. Inspector of Taxes). [1986] BTC 143
;
Hamblett v. Godfrey (H.M. Inspector of Taxes). [1987] BTC 83
Errors by HMRC
Commentary –
Tax Reporter ¶193-710
Generally
Commentary –
Tax Reporter ¶422-070
Loss of rights under share option scheme, Schedule E
Voluntary resignation