INCOME TAX – treatment of payments made to settle dispute between police service and police officers regarding overtime and allowances – settlement agreement – payments in respect of legal fees and insurance – meaning of ‘profit’ in s62(2)(b) Income Tax (Employment and Pensions) Act 2003 – appeal allowed
Citations:
[2021] UKUT 152 (TCC), [2021] BTC 529, [2021] STI 1810, [2021] STC 1404
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 24 March 2022; Ref: scu.665558