The Internal Revenue Code exempts payments received on account of personal physical injuries and physical sickness.

FORBES: Tax On Wrongful Imprisonment Needs Reform

Although these appointments do not come within the remit of the Commissioner for Public Appointments, they are being made using a process which takes into account the Commissioners Code of Practice as best practice.

UNESCO: Seeking two new Non Executive Directors

Perhaps fairness also requires that the tax code account for the higher cost of living in some areas.

FORBES: Fairness and Taxes