– see also Carers

Allowance, exemption from tax

Legislation/Regulatory – ITEPA2003 s. 677

Allowances

Commentary – Essential Tax Companion ¶12200

Charge to tax

Commentary – Tax Reporter ¶134-100 ; Tax Reporter ¶134-150
Case Law – (1) REX v. COMMISSIONERS OF TAXES FOR THE NEWMARKET DIVISION OF SUFFOLK. (Ex parte HUXLEY.) (2) REX v. COMMISSIONERS OF TAXES FOR THE COPTHORNE DIVISION OF SURREY. (Ex parte HUXLEY.)

Class 4 contributions

Legislation/Regulatory – SSCBA92 Sch. 2, para. 5

Employment status

Commentary – Tax Reporter ¶487-300
HMRC Guidance – ESM4170

Payments to special guardians, income tax exemption

England and Wales

Legislation/Regulatory – ITTOIA2005 s. 744

Northern Ireland

Legislation/Regulatory – ITTOIA2005 s. 746

Scotland

Legislation/Regulatory – ITTOIA2005 s. 745

Payments, exemption from tax

England and Wales

Commentary – Tax Reporter ¶281-952

Generally

Commentary – Tax Reporter ¶281-950

Northern Ireland

Commentary – Tax Reporter ¶281-956

Scotland

Commentary – Tax Reporter ¶281-954

Stamp duty land tax

Legislation/Regulatory – FA2003 s. 106

Trust income

Commentary – Essential Tax Companion ¶62205