tax
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Moorthy v Revenue And Customs [2018] EWCA Civ 847
Appeal against a ruling that the Claimant's payment in relation to a settlement agreement fell within section 401(1)(a) of ITEPA 2003 and was thus taxable and against the decision that awards for injury to feelings are taxable. The appeal was allowed in relation to injury to feelings.
- cases
23/04/2018 13:44
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Post-Employment Notice Pay (PENP) and PILONs
New law could have tax implications for awards of damages for wrongful dismissal
- news
20/03/2018 15:32
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PA Finlay & Co Ltd v Finlay UKEAT/0260/14/BA
Appeal against the award for arrears of pay amd against the grossing up calculation undertaken by the ET. Appeal allowed and corrections made.
- cases
18/05/2017 10:33
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Tax on termination payments: draft legislation has been published
Reform of the taxation of termination payments from April 2018
- news
15/08/2016 11:30
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Moorthy v Revenue & Customs [2010] UKUT 13 (TCC)
Appeal against a decision that a settlement agreement was taxable under s401 ITEPA and that HMRC should not have made a concession that £30,000 should be treated as 'injury to feelings' and therefore not taxable. Appeal dismissed.
- cases
29/01/2016 09:31
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Chief Constable of Northumbria Police v Erichsen UKEAT/0027/15/BA
Appeal and cross-appeal against the award for pension loss made to the successful claimant. Appeal allowed in part and cross-appeal also allowed.
- cases
10/09/2015 09:38
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HMRC looks to reform rules on tax and termination payments
Consultation published running until 16 October
- news
29/07/2015 09:58
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Taxing issues - Case Round-Up: July 2015
In this month's round-up, Mark Shulman consultant solicitor with Keystone Law, looks at recent cases on how to treat tax when grossing up ET compensation awards and whether payments under settlement agreements were “earnings”.
- resources
11/07/2015 19:21
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Hill v Revenue & Customs [2015] UKFTT 295 (TC)
Another case in which the claimant, who had received £30,000 in settlement of his grievance, appealed against the HMRC ruling that he had to pay tax. Appeal dismissed.
- cases
30/06/2015 11:43
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Mr A v Revenue & Customs (Income tax/Corporation tax: Employment income) [2015] UKFTT 189
Appeal against the HMRC determination that the £600,000 received by the employee after leaving his employment was taxable under s62 ITEPA. Appeal allowed.
- cases
29/06/2015 09:59
