FTTTx Termination payment – whether a payment fell within Section 401 of the Income Tax (Earnings and Pensions) Act 2003 or was pay in lieu of notice and thus within Section 62 of the Income Tax (Earnings and Pensions) Act 2003
[2010] UKFTT 584 (TC)
Bailii
Income Tax (Earnings and Pensions) Act 2003 401
England and Wales
Income Tax
Updated: 20 January 2022; Ref: scu.567547
