United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Moorthy v Revenue & Customs [2016] UKUT 13 (TCC) (14 January 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/13.html
Cite as: [2016] STC 1178, [2016] STI 310, [2016] BTC 501, [2016] UKUT 13 (TCC), [2016] IRLR 258

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Moorthy v Revenue & Customs [2016] UKUT 13 (TCC) (14 January 2016)

INCOME TAX - termination of employment – payment of £200,000 made under compromise agreement signed after termination - whether payment within Chapter 3 of Part 6 of ITEPA 2003 and chargeable to income tax - whether payment received in connection with termination of employment within section 401 ITEPA - yes - whether damages for injury to feelings payment on account of injury to employee within section 406 ITEPA - no - whether Appellant can rely on ‘concession’ by HMRC to reduce amount chargeable to income tax - no - appeal dismissed

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