E5.107 Payments Under Orders For Recovery Of Benefit

Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.1 Spouses and civil partners /Maintenance payments / E5.107 Payments under orders for recovery of benefit

Commentary

Personal and employment tax

Maintenance payments are payments made by a taxpayer to their former or separated spouse for the maintenance of that former spouse or their children.

Payments made under orders for the recovery of benefits from individuals who are required to pay maintenance can qualify for maintenance payment

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I4.142A Liabilities which are not discharged out of the estate

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

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