INCOME TAX – Appellant leaving employment as senior civil servant in April 2007 – Payment by former employer made in December 2007 – Whether a payment in consideration or in consequence of, or otherwise in connection with, the termination of the Appellant’s employment (ITEPA s.401) – In the circumstances of the case, no – Whether ‘earnings’ (ITEPA s.62) – In the circumstances of the case, yes – Appeal dismissed
[2012] UKFTT 226 (TC)
Bailii
England and Wales
Income Tax
Updated: 09 November 2021; Ref: scu.462600