The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) and Social Security amendment Regulations 2024

Published on: 29 July 2024

Published by a

Specialist Tax Statutory Instruments

Article summary

Two sets of regulations have been issued to exempt certain compensation payments made to postmasters affected by the Horizon scandal from income tax, capital gains tax, corporation tax and Class 1 NICs, and to provide relief from inheritance tax.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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