A v Revenue and Customs (Income Tax – Whether Payment for A Restrictive Undertaking In Connection With The Individual’s Current, Future or Past Employment – Yes): FTTTx 14 Nov 2022

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 December 2022; Ref: scu.683365