E4.318 Awards For Bravery

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Commentary

Personal and employment tax

No liability to income tax arises on a pension or annuity if it is paid to the holder of an award for

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C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

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

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

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

C2.106 Deferred and contingent consideration on disposals

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

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

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E4.318 Awards for bravery

Personal and employment tax

C1.106 Allowable capital losses

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

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

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

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

C2.106 Deferred and contingent consideration on disposals

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

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE

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E4.318 Awards for bravery

Personal and employment tax

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