– see also Schedule D, Case III

Annual payments

Commentary – Tax Reporter ¶132-000
Case Law – In re Hanbury (deceased); Comiskey and Others v. Hanbury ; Leahy v. Hawkins (H.M. Inspector of Taxes) Hawkins (H.M. Inspector of Taxes) v. Leahy ; Taw and Torridge Festival Society, Ltd. v. Commissioners of Inland Revenue

Annual payments under deed of covenant

Case Law – Essex County Council v. Ellam (H.M. Inspector of Taxes). [1989] BTC 133