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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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HMRC v Kenneth Colquhoun [2010] UKUT 431 (TCC) (06 December 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/431.html
Cite as:
[2010] UKUT 431 (TCC),
[2011] STC 394,
[2011] BTC 1511,
[2011] STI 131
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HMRC v Kenneth Colquhoun [2010] UKUT 431 (TCC) (06 December 2010)
Income Tax: redundancy payment: earlier payment as compensation for variation of contractual redundancy arrangements