Income tax – whether lump sum on termination of employment chargeable to income tax under section 62 ITEPA 2003 – held yes – whether additional tax recovered from employer creditable to former employee in full or in part as under regulation 185(2) Income Tax (PAYE) Regulations 2003 – held no – appeal allowed in part
[2012] UKFTT 361 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.462762