Keith Murphy v The Commissioners for HM Revenue and Customs [2021] UKUT 0152 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Ashley Greenbank on 29 June 2021
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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