FTTTx Income Tax – Schedule E – Employment – Emoluments – Payment in lieu of notice – Payment made under provision in contract of employment – Whether receipt was emoluments or termination payment – Section 7 and Section 63 Income Tax (Earnings and Pensions) Act 2003 – Appeal refused.
Citations:
[2011] UKFTT 456 (TC)
Links:
Statutes:
Income Tax (Earnings and Pensions) Act 2003 63
Income Tax
Updated: 17 September 2022; Ref: scu.443177
