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

References: [2010]UKUT 457 (TCC)
Links: Bailii
UTTC Ratio 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.

Last Update: 01-Apr-16
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