Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Quantum definition

What does Quantum mean? Quantum describes the amount of money at issue in a claim, most commonly the sum of damages or compensation to be awarded. It is a descriptive Latin term used across civil litigation rather than a term defined by statute; its assessment is governed by general principles in case law and procedural rules. In practice, courts and practitioners separate “liability” from “quantum”, with a trial or proof on quantum where fault is admitted or established. Determining quantum involves evidence on heads of loss, causation, mitigation and interest, often with expert reports (for example, medical, actuarial or accountancy). Typical contexts include contract, tort/delict,...

Assessing damages net of tax in UK disputes: Gourley, taxable awards, reliefs, foreign tax and interest

Published by a LexisNexis Tax expert

Practice notes

This Practice Note

Sets out how tax considerations affect a court’s determination of the sum to be paid to a claimant as damages for financial loss, and how tax is taken into account when computing any interest component of the award. The court’s aim is to award a figure that restores the claimant to the position they would have been in if the wrong or injury (for example negligence, misrepresentation, or breach of contract) had not occurred. This may make it relevant to consider the following:

any tax charge that will arise on the damages award (see Practice Note: Direct tax treatment of damages and compensation payments); and/or
the tax that would have been due if the wrong or injury had not taken place—for instance, where damages replace a loss of trading profits, whether the claimant would have been taxable on those profits

Where the dispute is contractual, before applying the principles outlined in this Practice Note, you should check whether there is an express contractual term that bears on the claim in question. Before applying those principles, confirm whether any express term of the contract is directly relevant to taxation at issue...

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Web page updated on 21/05/2026

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