Case Law

Redundancy payments made to disabled employees were taxable as the payments were not on account of their disabilities. Albert Harding and others v O'Cahill 1990 IV ITR 233

Pay in lieu of notice, as provided for under an employee’s contract of service, was not a redundancy payment but an emolument of the employment. EMI Group Electronics Ltd v Coldicott (HMIT) 1999 STC 803

The transfer of shares for acceptance of employment was not an emolument. Pritchard v Arundale 1971 47 TC 680

Colquhoun v R&C Commrs 2010 UKUT (TCC) 431 considered whether a lump sum payment for a change to an employee's future contractual redundancy terms was a payment in respect of termination of employment and therefore qualified for exemption under UK legislation.

Payment under a severance agreement was determined not to qualify for exemption under section 192A TCA. 12TACD2020

Payment of ‘special damages’ under a settlement agreement was determined not to qualify for exemption under section 129A(6) TCA 1997. 13TACD2020

This appeal consider whether an element of a payment made by an employer to a former employee qualified as tax exempt under section 192A as a payment for a breech of employment law. 153TACD2020

This appeal concerned the deduction of tax-free pension lump sum in the calculation of a standard capital superannuation benefit tax exempt calculation. 65TACD2021

Whether a payment should be treated as a payment on termination of employment. 72TACD2022