Benefit of children, deed of separation a settlement

Case Law – Harvey (H.M. Inspector of Taxes) v. Sivyer. [1985] BTC 410

Non-competition, capital sum derived from asset

Case Law – Kirby (H.M. Inspector of Taxes) v. Thorn EMI plc. [1987] BTC 462 ; Kirby (H.M.I.T.) v. Thorn EMI plc. [1986] BTC 160

Pure income profit constituting annual payments

Case Law – Essex County Council v. Ellam (H.M. Inspector of Taxes). [1987] BTC 570 ; Essex County Council v. Ellam (H.M. Inspector of Taxes). [1989] BTC 133