E4.329 Incapacity Benefit

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Commentary

Personal and employment tax

Incapacity benefit is exempt from tax:

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•�� for an initial period of 196 days incapacity (see below), ie it is short-term incapacity benefit not payable at the higher rate

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D6.503 International movement of capital—reportable transactions and events

C1.106 Allowable capital losses

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

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

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E4.329 Incapacity benefit

Personal and employment tax

D6.503 International movement of capital—reportable transactions and events

C1.106 Allowable capital losses

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

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

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

I5.1304 Beneficiary with contingent interest

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E4.329 Incapacity benefit

Personal and employment tax

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