K and N Drinks Logistics Ltd and Others v HMRC: UTTC 21 Dec 2010

UTTC INCOME TAX – Earnings from employment – Whether payment made on TUPE transfer to recognise loss of pension scheme benefits but also to ensure smooth transfer was ‘from employment’ – Whether capital payments could be taxable.
NATIONAL INSURANCE CONTRIBUTIONS – Earnings derived from employment.

Citations:

[2010]UKUT 457 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 01 September 2022; Ref: scu.428183