- Interest rate and damages — Types of damages
This chapter begins with a discussion of the form of compensatory damages, covering the once-and-for-all assessment and unconditional awarding of damages. It then turns to the date for the assessment of compensatory damages. It considers whether there is a time after which the court assessing damages is barred from taking into account events that have already occurred, and which value of money, property, or services the courts apply in assessing damages. The final section deals with taxation, focusing on whether the courts deduct income tax or corporation tax that the claimant would have paid for the gains that the claimant was prevented from making by the defendant’s tort or breach of contract.
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