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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 TC04381.pdf