E8.803 NIC Administration—Compensation Payments

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Commentary

Personal and employment tax

Special payments by way of compensation are of three types:

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(a)�� Extra-statutory payments, which are meant to cover lost benefits and which are usually made by the DWP;
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(b)�� Ex-gratia payments, which are made where error,

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E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

B2.413 Car hire

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E8.803 NIC administration—compensation payments

Personal and employment tax

E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

B2.413 Car hire

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

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

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C1.511 Use of Mansworth v Jelley losses

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

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

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

D6.233 Rights issue—sale of rights nil paid

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

D1.1422 Calculating NGIE and ANGIE

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E8.803 NIC administration—compensation payments

Personal and employment tax

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