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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.3 UK resident companies—calculation of taxable profits /Income that is exempted from corporation tax / D1.369B Post Office Horizon compensation payments

D1.369B Post Office Horizon compensation payments

Corporate tax

This article covers the exemption from corporation tax for certain payments to companies under compensation schemes established from 2021 onwards following the Post Office Horizon scandal. The schemes involve compensation to sub-postmasters impacted by the scandal. The purpose of the exemption is to put sub-postmasters who chose to operate through

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B5.301 Intellectual property—overview

B2.306 General tests for distinguishing between capital and revenue expenditure

A1.810 Limitation

E4.622 Vans—main rules

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest