Redundancy payments
Armed forces
Cancellation of certificates
Capital allowances
Character of payment
Class 1 exclusion
Clearance applications
Deductions
Additional payments
Approved contractual payments
Cessation of trade, additional payments
Company with investment business
Employment in more than one capacity
Employment wholly in employer's trade
Generally
Government payments
Partnerships, additional payments
Distinction from retirement payments
Earnings
Exemption from tax
French company from
Generally
Government payments
Hong Kong, deductibility
Loss of rights, compensation for
Mixed payments
Non-statutory
Non-statutory payments, lump sums
Payments in lieu of notice
Protective award
Rationalisation schemes
Redundancy, meaning
Relief for
Statutory
Deductible expenditure
Oil taxation
Statutory payments
Statutory schemes
Generally
Meaning
Statutory, allowance of
Steel workers
Variation of contractual redundancy arrangements, compensation for
Wholly in employer's trade