– see also Termination payments

Armed forces

Legislation/Regulatory – ITEPA2003 s. 411

Cancellation of certificates

Legislation/Regulatory – ICTA88 s. 571
HMRC Guidance – BIM100190

Capital allowances

Legislation/Regulatory – ICTA88 Sch. 21, para. 6(2)

Character of payment

Commentary – Tax Reporter ¶422-400
HMRC Guidance – EIM12810 ; EIM13765
Case Law – Dale (H.M. Inspector of Taxes) v. de Soissons

Class 1 exclusion

Commentary – Tax Reporter ¶1006-735

Clearance applications

Commentary – Tax Reporter ¶422-450
HMRC Guidance – EIM13790

Deductions

Additional payments

Legislation/Regulatory – ITTOIA2005 s. 79, 79A
HMRC Guidance – BIM47210 ; BIM47215

Approved contractual payments

Legislation/Regulatory – ITEPA2003 s. 309 ; ITTOIA2005 s. 76
HMRC Guidance – BIM38310 ; BIM38315 ; BIM47205 ; BIM47210 ; EIM13760 ; EIM13874 ; NIM13132 ; NIM14110

Cessation of trade, additional payments

Legislation/Regulatory – CTA2009 s. 79
HMRC Guidance – BIM47210 ; BIM47215

Company with investment business

Legislation/Regulatory – CTA2009 s. 1239-1243

Employment in more than one capacity

Legislation/Regulatory – CTA2009 s. 78 ; ITTOIA2005 s. 78

Employment wholly in employer's trade

Legislation/Regulatory – CTA2009 s. 77 ; ITTOIA2005 s. 77
HMRC Guidance – BIM47215

Generally

Commentary – Tax Reporter ¶214-150 ; Tax Reporter ¶708-040
Legislation/Regulatory – CTA2009 s. 76
HMRC Guidance – BIM38310 ; BIM38315 ; BIM47200 ; BIM47205 ; BIM47210
Case Law – (1) Commissioners of Inland Revenue v. Patrick Thomson, Ltd. (in liquidation) (2) Commissioners of Inland Revenue v. J. & R. Allan, Ltd. (in liquidation) (3) Commissioners of Inland Revenue v. Pettigrew & Stephens, Ltd. ; (1) James Snook & Co., Ltd. v. Blasdale (H.M. Inspector of Taxes) (2) James Snook & Co., Ltd. v. Commissioners of Inland Revenue ; THE COMMISSIONERS OF INLAND REVENUE v. THE ANGLO BREWING CO., LTD.

Government payments

Legislation/Regulatory – CTA2009 s. 81 ; ITTOIA2005 s. 80

Partnerships, additional payments

Legislation/Regulatory – CTA2009 s. 80

Distinction from retirement payments

Commentary – Tax Reporter ¶422-400
HMRC Guidance – EIM12810 ; EIM13765
Case Law – Dale (H.M. Inspector of Taxes) v. de Soissons

Earnings

Commentary – Tax Reporter ¶1006-610
HMRC Guidance – EIM00760
Case Law – (1) CORBETT v. DUFF (H.M. INSPECTOR OF TAXES) (2) DALE v. DUFF (H.M. INSPECTOR OF TAXES) (3) FEEBERY v. ABBOTT (H.M. INSPECTOR OF TAXES) ; (1) HENRY (H.M. INSPECTOR OF TAXES) v. ARTHUR FOSTER. (2) HENRY (H.M. INSPECTOR OF TAXES) v. JOSEPH FOSTER. (3) HUNTER (H.M. INSPECTOR OF TAXES) v. DEWHURST. ; Clayton v. Lavender (H.M. Inspector of Taxes) ; DU CROS v. RYALL (H.M. INSPECTOR OF TAXES) ; DUFF (H.M. INSPECTOR OF TAXES) v. BARLOW ; Henley v. Murray (H.M. Inspector of Taxes) ; Hochstrasser (H.M. Inspector of Taxes) v. Mayes Jennings v. Kinder (H.M. Inspector of Taxes) ; Laidler v. Perry (H.M. Inspector of Taxes) Morgan v. Perry (H.M. Inspector of Taxes) ; Mimtec Ltd v IR Commrs ; Resolute Management Services Ltd v. R & C Commrs

Exemption from tax

Commentary – Tax Reporter ¶437-000

French company from

Case Law – Beveridge v Ellam (HMIT) (1995) Sp C 62

Generally

Commentary – Tax Reporter ¶422-060 ; Tax Reporter ¶422-300
Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. X
HMRC Guidance – EIM13760 ; EIM13802

Government payments

Legislation/Regulatory – CTA2009 s. 81 ; ITTOIA2005 s. 80

Hong Kong, deductibility

Case Law – Commissioner of Inland Revenue (Hong Kong) v. Cosmotron Manufacturing Co Ltd. [1997] BTC 465

Loss of rights, compensation for

Case Law – Mairs (HM Inspector of Taxes) v. Haughey. [1992] BTC 373 ; Mairs (HM Inspector of Taxes) v. Haughey. [1993] BTC 339

Mixed payments

Commentary – Tax Reporter ¶422-500
HMRC Guidance – EIM12856
Case Law – CARTER v. WADMAN (H.M. INSPECTOR OF TAXES)

Non-statutory

Commentary – Tax Reporter ¶422-350
HMRC Guidance – EIM13775

Non-statutory payments, lump sums

Legislation/Regulatory – SP 1/94

Payments in lieu of notice

– see Payments in lieu of notice (PILONS)

Protective award

Case Law – Mimtec Ltd v IR Commrs (2001) Sp C 277

Rationalisation schemes

Commentary – Tax Reporter ¶214-150 ; Tax Reporter ¶217-900 ; Tax Reporter ¶708-040 ; Tax Reporter ¶708-550
HMRC Guidance – BIM47200
Case Law – (1) Commissioners of Inland Revenue v. Patrick Thomson, Ltd. (in liquidation) (2) Commissioners of Inland Revenue v. J. & R. Allan, Ltd. (in liquidation) (3) Commissioners of Inland Revenue v. Pettigrew & Stephens, Ltd. ; (1) James Snook & Co., Ltd. v. Blasdale (H.M. Inspector of Taxes) (2) James Snook & Co., Ltd. v. Commissioners of Inland Revenue ; THE COMMISSIONERS OF INLAND REVENUE v. THE ANGLO BREWING CO., LTD.

Redundancy, meaning

Commentary – Tax Reporter ¶422-060
HMRC Guidance – EIM13802

Relief for

Legislation/Regulatory – ICTA88 Sch. 21, para. 4, 7

Statutory

Deductible expenditure

Commentary – Tax Reporter ¶708-040
HMRC Guidance – BIM47200
Case Law – (1) Commissioners of Inland Revenue v. Patrick Thomson, Ltd. (in liquidation) (2) Commissioners of Inland Revenue v. J. & R. Allan, Ltd. (in liquidation) (3) Commissioners of Inland Revenue v. Pettigrew & Stephens, Ltd. ; (1) James Snook & Co., Ltd. v. Blasdale (H.M. Inspector of Taxes) (2) James Snook & Co., Ltd. v. Commissioners of Inland Revenue ; THE COMMISSIONERS OF INLAND REVENUE v. THE ANGLO BREWING CO., LTD.

Oil taxation

Commentary – Tax Reporter ¶797-350

Statutory payments

Legislation/Regulatory – ITEPA2003 s. 309

Statutory schemes

Generally

Legislation/Regulatory – ICTA88 s. 572

Meaning

Legislation/Regulatory – ICTA88 s. 572(3)

Statutory, allowance of

Legislation/Regulatory – OTA75 s. 3(2)

Steel workers

Commentary – Tax Reporter ¶488-920

Variation of contractual redundancy arrangements, compensation for

Case Law – Revenue and Customs Commissioners v Colquhoun [2011] BTC 1,511 ; [2010] BTC 00348

Wholly in employer's trade

Legislation/Regulatory – ITTOIA2005 s. 77