The Commissioners for HM Revenue and Customs v Kenneth Colquhoun

JurisdictionUK Non-devolved
JudgeJudge Reid,Judge Mure
Neutral Citation[2010] UKUT 431 (TCC),[2010] UKUT 431 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,6 December 2010
Date06 December 2010
Published date01 December 2016
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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