Some Equal Pay Awards from Employment Tribunals in our area are expected to throw up some large amounts and there are worries about how these stand with regard to past entitlement to benefit.

I can't find any direct reference in CPAG to how the awards for back earnings would be treated but there is reference. On page 926 there is a reference to CIS 590/93 which decided that the relevant date for treatment of compo for loss of earnings is looked at from the viewpoint of when earnings were due to be paid, not from when compo is awarded.

That would seem to indicate that such awards are down to be treated as income not capital. Can anyone send me a copy of the CD. My fax is 01642 444341

Tony Wright