The Resource Case Notes : Krishna Moorthy v HMRC

Case Notes : Krishna Moorthy v HMRC

Label
Case Notes : Krishna Moorthy v HMRC
Title
Case Notes : Krishna Moorthy v HMRC
Creator
Subject
Language
eng
Summary
This case note examines the case Moorthy v HMRC, principally concerning the taxation of damages for injury to feelings occasioned by age discrimination during the course of a redundancy process. The Upper Tribunal (UT) held that such payments of damages could be charged on the basis that they were "in connection with the termination of a person's employment". This note argues the thoughts of the UT. It gives the legal background and issues arising and analyses the meaning of "in connection with"
Citation source
In: British tax review. - London. - (2016),
http://library.link/vocab/creatorName
Firth, M.L
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • severance payment
  • employment income
Label
Case Notes : Krishna Moorthy v HMRC
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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