HMRC v Kenneth Colquhoun
| Jurisdiction | UK Non-devolved |
| Judge | J GORDON REID QC, F.C.I.Arb (Judge) |
| Judgment Date | 11 October 2010 |
| Neutral Citation | [2010] UKUT 431 (TCC) |
| Respondent | KENNETH COLQUHOUN |
| Appellant | REVENUE AND CUSTOMS |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/36/2010 |
Appeal number FTC/36/2010
[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
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Appellant
- and -
KENNETH COLQUHOUN Respondents
TRIBUNAL: J GORDON REID QC, F.C.I.Arb (Judge)
KENNETH MURE QC
Sitting in public in Edinburgh on 11 October 2010
Party for the Appellant
Iain Artis , advocate for the Respondents
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3 cases
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Colquhoun v R & C Commissioners
...the tax treatment of a lump sum payment received by a taxpayer in connection with a change to his contractual redundancy terms (see [2010] UKUT 431 (TCC); [2011] BTC The taxpayer received a payment in 1997 of some £33,000 in respect of a change to his contractual redundancy entitlement and ......
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Swingler
...of the employment itself finishing rather than any actions taken to arrange the finish of it. The case of R & C Commrs v Colquhoun [2010] UKUT 431 (TCC); [2010] BTC 1511 discusses the meaning of "termination" in a different context and is not of assistance in the present instance. 38.The Ap......
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The Commissioners for HM Revenue and Customs v Kenneth Colquhoun
...FTC/36/2010 [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......