The Commissioners for HM Revenue and Customs v Kenneth Colquhoun: [2010] UKUT 431 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Reid and Judge Mure on 6 December 2010.

Read the full decision in The Commissioners for HM Revenue and Customs v Kenneth Colquhoun: [2010] UKUT 431 (TCC).

Income Tax: redundancy payment: earlier payment as compensation for variation of contractual redundancy arrangements: subsequent redundancy: whether earlier payment counts for purposes of exemption from and liability for income tax; Income Tax (Earnings and Pensions) Act 2003 s403; Income and Corporation Taxes Act 1988 s148 & 188.

Published 1 December 2016