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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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.
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