Alliance Trust Savings' £240 charge, for example, is payable even where the investor has only a single share or fund.
Several issues appeared to hamstring the negotiations, including questions about breakup fees that would be payable if the tax-free deal fell apart.
Those include fully committed financing and equity capital and provisions like a reverse breakup fee that would be payable to Clorox if the takeover failed.
The two sides also agreed on a massive $3bn £2bnn) "break fee", which will be payable by InBev if the deal fails to close.
Of the remaining £40,000 fine, half has been suspended until January and will be payable if there is no noticeable improvement in the club's discipline.
They say they want to apply the DVD formula, but they also reserve the right (pdf) to deem any streaming (and even download) usages as "promotional" - even if the studio receives revenue - which means no residuals would be payable at all.
In Barcelona's accounts, the €40m is registered as a "penalty clause" between the parties, one that refers to an undertaking that they would sign Neymar rather than that they had, even if it essentially amounts to the same thing; the total was be payable on completion.
If they were discharged then no interest would be payable.
Even if a government agency settles with potential defendants, the settlement is likely to involve penalties that would be payable from the insurance policies.
However, if your parents continued to benefit from the house by living in it rent free, IHT may be payable.
If you can overcome all these hurdles, remember that tax will be payable on any income you receive.
