INCOME TAX – section 225 ITEPA 2003 – whether payment for a restrictive undertaking in connection with the individual’s current, future or past employment – yes – section 401 ITEPA 2003 – whether payment to appellant by employer under settlement agreement indirectly in consequence of, or otherwise in connection with, the termination of employment – yes – appeal dismissed
Citations:
[2022] UKFTT 421 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 07 December 2022; Ref: scu.683365