Income tax – section 62(2) of the Income Tax (Earnings and Pensions) Act 2003 – ‘buy-out’ payments – whether or not earnings in relation to an employment – compensation for the loss of rights to a reward and benefit scheme – the replacement principle – appeal allowed in part
Citations:
[2016] UKFTT 79 (TC), [2016] SFTD 312, [2016] STI 1268
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 13 July 2022; Ref: scu.559938