Kuehne and Nagel Drinks Logistics Limited, Mr A Stott and Mr A C Joyce v The Commissioners for HM Revenue and Customs: [2010]UKUT 457 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 21 December 2010.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 21 December 2010

Read the full decision in Kuehne and Nagel Drinks Logistics Limited, Mr A Stott and Mr A C Joyce v The Commissioners for HM Revenue and Customs: [2010]UKUT 457 (TCC).

INCOME TAX – Earnings from employment – Whether payment made on TUPE transfer to recognise loss of pension scheme benefits but also to ensure smooth transfer was “from employment” – Whether capital payments could be taxable NATIONAL INSURANCE CONTRIBUTIONS – Earnings derived from employment.

Published 1 December 2016