Colquhoun v Revenue and Customs: FTTTx 14 Jan 2010

Income Tax: redundancy payment – prior payment as compensation to a change in contractual redundancy package – availability of exemption – Income Tax (Earnings and Pensions) Act 2003, s403(1) and (4) -Appeal allowed.

Citations:

[2010] UKFTT 34 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.408879