Chapter IHTM10263

CourtHM Revenue & Customs
Published date20 March 2016
Record NumberIHTM10263

Whether or not sums received by the estate for personal injuries should be brought into account depends on the nature of the payment received.

The following are taxable

The following are not taxable

  • (IHTM10265) Compensation under the Fatal Accidents and National Insurance (Industrial Injuries) Acts
  • (IHTM10266) Ex gratia payments for Tort committed by a member of the Armed Forces of the Crown or the United States’ Forces
  • (IHTM10267) Ex gratia...

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