Decision Number: |
TC 04381 |
Appellant:
|
Mr A |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Swami RAGHAVAN
|
Date Of Decision:
|
05/05/2015 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Employment income |
Notes:
|
INCOME TAX – Employment income – whether payment made pursuant to a compromise agreement by employer to its employee taxable as “earnings” under s62 ITEPA – no- payment non-taxable as it was made in respect of potential race discrimination claim – appeal against HMRC’s amendment to appellant’s self-assessment allowed in principle
Careless inaccuracy penalty – taxable redundancy amounts not included on return – appeal dismissed
|
Decision(s) to Download:
|
TC04381.pdf
|