Johnson v Revenue and Customs: FTTTx 18 Apr 2013

FTTTX INCOME TAX – whether ‘termination payment’ included repayment of purchase of an option in company EMI scheme – yes – Investors Compensation Scheme v West Bromwich Building Society considered – whether the payment included sum referable to employee’s employment contract – no – appeal allowed

Citations:

[2013] UKFTT 242 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 February 2022; Ref: scu.491862