Damages and Restitution in UK Law

  • Chapter BIM38500
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... where the issue has been the deductibility of a fine, a penalty or damages. The statutory test under S34(1)(a) Income Tax (Trading and Other Income) ...Where the payment is intended to provide restitution for damages caused by normal trading operations then it will be allowable. ......
  • Chapter NIM02385
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......Where an employee claims damages from the third party, they are sometimes asked by the employer to make e form of restitution to the employer, but that does not change the character of the payments ......
  • Chapter CG14815
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......The warranty also allows the purchaser to seek restitution if they suffer damage as a result of breach of the warranty. Although the ... or representations entitle the purchaser to make a claim for damages. For example, a company’s shares may be sold with the warranty that the ......
  • See all results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT