Commentary

(2) Exemption for interest on personal injury damages

Division BII Taxation of Employment Income
| Commentary

(2) Exemption for interest on personal injury damages

| Commentary

(2)     Exemption for interest on personal injury damages

There is an exemption in ITTOIA 2005 s 751 from the charge to tax for interest on damages (and like payments) in respect of personal injury, including damages for death, disease and impairment of physical or mental condition.

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