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:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 February 2022; Ref: scu.491862