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Income tax – Employment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer employee against a decision of the First-tier Tribunal (Tax Chamber) which had rejected the taxpayer's challenge to an amendment to his tax return by the Revenue and Customs Commissioners (the Revenue). The tribunal decided, among other things that the payment made by the employer to the employee to settle his claim for unfair dismissal and age discrimination following the termination of his employment by reason of redundancy fell to be treated as employment income by ss 401 and 403 of the Income Tax (Earnings and Pensions) Act 2003 and was therefore chargeable to income tax under s 6 of that Act.
Income tax – Employment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer employee against a decision of the First-tier Tribunal (Tax Chamber) which had rejected the taxpayer's challenge to an amendment to his tax return by the Revenue and Customs Commissioners (the Revenue). The tribunal decided, among other things that the payment made by the employer to the employee to settle his claim for unfair dismissal and age discrimination following the termination of his employment by reason of redundancy fell to be treated as employment income by ss 401 and 403 of the Income Tax (Earnings and Pensions) Act 2003 and was therefore chargeable to income tax under s 6 of that Act.
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