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.
Citations:
Gazette 25-Jan-1995, Ind Summary 06-Feb-1995, Times 12-Dec-1994
Jurisdiction:
England and Wales
Cited by:
Appeal from – Nichols v Gibson (Inspector of Taxes) CA 9-Jul-1996
A severance payment made after an employee had ceased to reside in the UK remained liable to tax under Schedule E. . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 05 June 2022; Ref: scu.84296