Charles Wynn-Evans reviews two important recent authorities on whether compensation for unlawful discrimination can be paid tax free ‘Clarifying the basis for, and the nature of, a payment to be made to an employee to settle their claims can be crucial in determining the proper tax treatment to be applied.’The correct tax treatment of a …
Cases in bold have further reading - click to view related articles.
- Moorthy v Revenue and Customs  UKFTT 834 (TC);  UKUT 13 (TCC)
- Orthet Ltd v Vince-Cain  UKEAT/0801/03
- Oti-Obihara v HMRC  UKFTT 568 (TC)
- Timothy James Consulting Ltd v Wilton  UKEAT 0082/14
- Vento v Chief Constable of West Yorkshire Police  EWCA Civ 1871
- Walker v Adams  STC (SCD) 269