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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
SHIVANI MATHUR v THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS [2024] UKUT 38 (TCC) (12 February 2024)
INCOME TAX - section 401(1)(a) ITEPA 2003 - taxpayer received £6 million payment from her former employer in settlement of Employment Tribunal proceedings and claims relating to her prior employment and its termination - whether FTT erred in law in concluding the payment was received indirectly in consequence of or otherwise in connection with the termination of her employment
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