FTTTx INCOME TAX – payment received in connection with the termination of a person’s employment – claims by employee of racial discrimination and harassment eventually resulting in termination of the employment – settlement payment by employer – amount of payment attributable to termination of the employment rather than to compensation for non-pecuniary loss for infringement of UK and US anti-discrimination and similar rights – section 401 Income Tax (Earnings and Pensions) Act 2003 – appeal allowed in part
[2010] UKFTT 568 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 January 2022; Ref: scu.567567
