INCOME TAX – Employer Financed Retirement Benefits Schemes (ITEPA Ch 6) – ‘Excluded benefits’ (ITEPA s.393B) – Exclusion of non-cash benefits received in connection with the termination of employment where termination of employment prior to 6 April 1998 (Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations SI 2007/3537 Sch para 11) – meaning of ‘termination’
Citations:
[2011] UKFTT 242 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 12 November 2022; Ref: scu.443010