SHIVANI MATHUR v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00038 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE MILES JUDGE RUPERT JONES on 12 February 2024
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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