SolvedIPTM5000 | Periodical payments of personal injury damages: contents
From HM Revenue & Customs · Insurance Policyholder Taxation Manual
Contents9 entries
- IPTM5010Periodical payments in personal injury cases: introduction and overview
- IPTM5020Periodical payments: tax exemption: payments under the original court order or settlement agreement
- IPTM5030Periodical payments: tax exemption: payments made under an order, agreement or undertaking which is later varied
- IPTM5040Periodical payments: tax exemption: meaning of 'personal injury': includes fatal accidents
- IPTM5050Periodical payments: tax exemption: annuity payments
- IPTM5060Periodical payments: tax exemption: persons exempt
- IPTM5070Periodical payments: tax exemption: payments from trusts for injured persons excluding the Thalidomide Children’s Trust
- IPTM5080Annuities purchased under the Criminal Injuries Compensation Scheme: tax exemption
- IPTM5090Payments to Thalidomide victims from the Thalidomide Children's Trust