A severance payment made after an employee had ceased to reside in the UK remained liable to tax under Schedule E.
Citations:
Times 09-Jul-1996
Statutes:
Income and Corporation Taxes Act 1970 187
Jurisdiction:
England and Wales
Citing:
Appeal from – Nichols v Gibson (Inspector of Taxes) ChD 25-Jan-1995
Income in the form of a termination payment, was taxable in the UK despite the fact that no duties had been performed in that tax year in the UK, and the payee had become a foreign resident. . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 31 October 2022; Ref: scu.84297
