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

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 30 June 2021

• Category: Tax
• Release date: 29 June 2021

Read full decision in UT_Keith Murphy (final version)

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

Published 30 June 2021