Source: All England Reporter
Publisher Citation: [2010] All ER (D) 194 (Dec)
Court: Upper Tribunal (Tax and Chancery Chamber)
Representation Iain Artis for the taxpayer.
Judgment Dates: 6 December 2010


Income tax - Assessment - Appeal - Redundancy payments - Earlier payment as compensation for variation of contractual redundancy arrangements - Subsequent redundancy - Whether earlier payment counting for purposes of exemption from and liability for income tax - s 403 - , .

The Case

Income tax Assessment. The Upper Tribunal (Tax and Chancery Chamber) found that the First Tier Tribunal had fallen into error in considering that 'termination' for the purpose of of the Income and Corporation Taxes Act 1988 meant an actual termination, and consequently that there had to be contemporaneity between the payment and the termination.

Practice Areas

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