FTTTx Income tax – taxability of payments made to a ‘whistle blower’ pursuant to order for interim relief under s 129 Employment Rights Act 1996 in connection with a ‘protected disclosure’ for the purposes of s 43A and 103A ERA 96 – whether taxable under s 62 ITEPA 2003 or only taxable to the extent exceeding andpound;30,000 under s 403 ITEPA 2003 – held the payments were not emoluments of the employment, therefore exempt from tax up to andpound;30,000 – appeal allowed
[2014] UKFTT 672 (TC)
Bailii
Income Tax
Updated: 17 December 2021; Ref: scu.534289