Mrs B J Panesar v The Commissioners for Her Majesty's Revenue & Customs, TC 02359
| Jurisdiction | UK Non-devolved |
| Judge | Rachel SHORT |
| Judgment Date | 08 November 2012 |
| Neutral Citation | [2012] UKFTT 688 (TC) |
| Respondent | The Commissioners for Her Majesty's Revenue & Customs |
| Appellant | Mrs B J Panesar |
| Reference | TC 02359 |
| Court | First-tier Tribunal (Tax Chamber) |
[2012] UKFTT 688 (TC)
TC02359
Appeal number: TC/2010/00600
TYPE OF TAX – income tax – Post Office compensation payment –
compensation for loss of business and investment – no – payment for loss of
office – yes – partial attribution to previous office holder– no.
FIRST-TIER TRIBUNAL
TAX CHAMBER
MRS B J PANESAR Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE RACHEL SHORT
DR MICHAEL JAMES
Sitting in public at Vintry House, Wine Street Bristol on 23 July 2012
Mr B Panesar for the Appellant
Mr Peter Massey, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2012
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