Mark Kaye and Charlie Bowden examine the impact of a recent Upper Tribunal decision on the tax treatment of payments for injury to feelings ‘The decision to separate pecuniary and non-pecuniary loss was the wrong interpretation of s401. The sole factor to consider is whether a payment is made in connection with termination of employment.’ …
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