A v Revenue and Customs: SCIT 4 Feb 2009

SCIT INCOME TAX: Compensation payable under agreement to settle a dispute of unfair dismissal before Employment Tribunal – Dispute concerned the proportion of compensation that could be regarded as employment income – Appellant argued that the majority of the compensation was for damage to reputation unconnected with the termination of his employment – satisfied that the compensation was received directly in connection with the termination except andpound;10,000 for injury to feelings – Appeal dismissed – s 401(1) ITEPA 2003


[2009] UKSPC SPC00734




England and Wales

Income Tax

Updated: 03 August 2022; Ref: scu.373749