Kuehne Nagel Drinks Logistics Ltd and Others v Revenue and Customs: FTTTx 17 Dec 2009

FTTTx Income Tax – Earnings from employment -Whether payment made on TUPE transfer to recognise loss of pension scheme benefits but also to avoid industrial action was ‘from employment’ – Whether capital payments could not come from employment – Whether TUPE meant that for ITEPA purposes there was no change in employment – Held, taxable
NIC – Earnings derived from employment – Whether same meaning as ‘from employment’

Citations:

[2009] UKFTT 379 (TC)

Links:

Bailii

Income Tax

Updated: 17 August 2022; Ref: scu.409155