Income tax – Emoluments from office or employment. The Upper Tribunal (Tax and Chancery Chamber) upheld the decision by the First-tier Tribunal (Tax Chamber) that the Revenue and Customs Commissioners had been correct to issue a closure notice treating the taxpayer's out of court settlement sum as being chargeable to income tax under Case VI of Sch D to the Income and Corporation Taxes Act 1988, and as not being a capital receipt. Consequently, the taxpayer's appeal against the FTT's decision was dismissed.