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:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 01 September 2022; Ref: scu.428183