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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.1 Spouses and civil partners /Maintenance payments / E5.104 Maintenance payments—overview

E5.104 Maintenance payments—overview

Personal and employment tax

E5.104 Maintenance payments—overview

Following divorce or the dissolution of a civil partnership, one part to the marriage or civil partnership may pay maintenance to the other party, either for that individual or in respect of their children.

Income

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D1.8101 Groups of companies

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

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

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

B5.123 BPS—negligible value claims

B2.413 Car hire

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

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

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D4.104 Company residence and the case law test

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