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) >> Keith Murphy v Revenue and Customs [2021] UKUT 152 (TCC) (29 June 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/152.html
Cite as: [2021] STC 1404, [2021] BTC 529, [2021] UKUT 152 (TCC), [2021] STI 1810

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Keith Murphy v Revenue and Customs [2021] UKUT 152 (TCC) (29 June 2021)

INCOME TAX - treatment of payments made to settle dispute between police service and police officers regarding overtime and allowances - settlement agreement - payments in respect of legal fees and insurance - meaning of "profit" in s62(2)(b) Income Tax (Employment and Pensions) Act 2003 - appeal allowed

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