The Resource HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?

HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?

Label
HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?
Title
HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?
Creator
Subject
Language
eng
Summary
HMRC v Tottenham Hotspur Ltd concerned the taxation of payments received by two professional footballers in connection with the termination of their employment contracts with Tottenham Hotspur Football & Athletic Co Ltd (the Club) and the transfer of their registrations to Stoke City. HMRC had argued that the payments should be subject to income tax and National Insurance contributions (NICs) as emoluments or earnings "from" their employment with the Club. The Upper Tribunal (Tax and Chancery Chamber) (UT) upheld the decision of the First-tier Tribunal (FTT) accepting the Club's argument that the payments should instead be classified as payments received in connection with the termination of employment (and thus exempt from income tax up to £30,000 and not subject to NICs). The authors discuss the case and the UT and FTT decisions
Citation source
In: British tax review. - London. - (2018), no. 1 ; p. 39-48
http://library.link/vocab/creatorName
  • Fletcher, M
  • Hunt, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • sportsmen
  • employment income
  • severance payment
  • social security
  • income classification
  • sports club
Label
HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?
Instantiates
Publication
Label
HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?
Publication

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