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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.3 Exempt income /Other exempt income / E4.323 Pensions to disabled employees

E4.323 Pensions to disabled employees

Personal and employment tax

E4.323 Pensions to disabled employees

No liability to income tax arises on the 'exempt amount' (see below) of a 'disablement pension'. A 'disablement pension' is a pension (other than one paid under a registered pension scheme¹) payable because a person has ceased to hold an employment or office² because of disablement

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E5.406A Employees of European Union institutions—tax exemptions

I7.333A Companies and replacement APR property

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

I5.1122 More than one settlor (income tax and CGT)

C2.1016 Option to subscribe for shares in a company (share warrants)

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

D4.412 CFCs—excluded territories exemption