Compensation for

Exemption from tax

Commentary – Tax Reporter ¶132-850 ; Tax Reporter ¶514-670

Funds in court

Commentary – Tax Reporter ¶346-050

Generally

Legislation/Regulatory – FA2006 s. 64(5)-(12) ; ITEPA2003 s. 642 ; ITTOIA2005 s. 756A ; TCGA92 s. 268A

Pensions in compensation

Commentary – Essential Tax Companion ¶10800