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.

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.

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