Kuehne and Nagel Drinks Logistics Limited, Mr A Stott and Mr A C Joyce v 皇冠体育app Commissioners for HM Revenue and Customs: [2010]UKUT 457 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 21 December 2010.
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INCOME TAX 鈥� Earnings from employment 鈥� Whether payment made on TUPE transfer to recognise loss of pension scheme benefits but also to ensure smooth transfer was 鈥渇rom employment鈥� 鈥� Whether capital payments could be taxable NATIONAL INSURANCE CONTRIBUTIONS 鈥� Earnings derived from employment.
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Published 1 December 2016