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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.1 Spouses and civil partners /Maintenance payments / E5.108 Qualifying maintenance payments—tax relief

E5.108 Qualifying maintenance payments—tax relief

Personal and employment tax

Maintenance payments are payments made by a taxpayer to their former or separated spouse for the maintenance of that former spouse or their children. Only 'qualifying maintenance payments' can obtain tax relief for the payer. See

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E5.607 Corporate members

E4.507S Operation of the charge on securities with artificially enhanced market value

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid

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