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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Kuehne and Nagel Drinks Logistics Ltd v Revenue and Customs (INCOME TAX : Earnings from employment) [2010] UKUT 457 (TCC) (21 December 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/457.html
Cite as: [2011] BTC 1562, [2011] STC 576, [2011] STI 347, [2010] UKUT 457 (TCC)
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Kuehne and Nagel Drinks Logistics Limited v Revenue and Customs (INCOME TAX : Earnings from employment) [2010] UKUT 457 (TCC) (21 December 2010)
INCOME TAX - Earnings from employment - Whether payment made on TUPE transfer to recognise loss of pension scheme benefits but also to ensure smooth transfer was "from employment" - Whether capital payments could be taxable NATIONAL INSURANCE CONTRIBUTIONS – Earnings derived from employment.A HTML version of this file is not available click here or view below the pdf version : [2010] UKUT 457 (TCC)