Former employees
Deduction for liabilities
Amount due, cost wholly or partly borne
Legislation/Regulatory –
ITEPA2003 s. 557
Capital gains tax
Legislation/Regulatory –
TCGA92 s. 263ZA
Connected insurance contracts, meaning
Legislation/Regulatory –
ITEPA2003 s. 561
Deductible payment, meaning
Legislation/Regulatory –
ITEPA2003 s. 558
Employment, meaning
Legislation/Regulatory –
ITEPA2003 s. 562
Entitlement to deduction in calculating net income
Former employee, meaning
Legislation/Regulatory –
ITEPA2003 s. 562
Former employer, meaning
Legislation/Regulatory –
ITEPA2003 s. 563
Liabilities relating to former employment
Legislation/Regulatory –
ITEPA2003 s. 559
Office-holders
Legislation/Regulatory –
ITEPA2003 s. 564
Post-employment earnings
Legislation/Regulatory –
ITEPA2003 s. 563
Qualifying insurance contract, meaning
Legislation/Regulatory –
ITEPA2003 s. 560
Relevant retirement benefit, meaning
Legislation/Regulatory –
ITEPA2003 s. 563
Time-limits allowed
Legislation/Regulatory –
ITEPA2003 s. 556
HMRC Guidance –
EIM30534