The Resource Moorthy v HMRC: taxation of those with injured feelings
Moorthy v HMRC: taxation of those with injured feelings
Resource Information
The item Moorthy v HMRC: taxation of those with injured feelings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Moorthy v HMRC: taxation of those with injured feelings represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This case note examines Krishna Moorthy v HMRC (Moorthy (CA)). The case concerned the taxation of damages for injury to feelings occasioned by age discrimination during the course of a redundancy process at Mr Moorthy's employer. The Court of Appeal considered two main issues. The first issue was the scope of section 401 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA), in particular the words "in connection with...the termination of a person's employment". The Court of Appeal interpreted the wording broadly but left open the possibility that there might be types of connection with termination falling outside section 401 ITEPA. The second issue was whether the exemption for payments provided on account of injury to an employee applied to payments for injury to feelings caused by discrimination. Reversing the Upper Tribunal (UT) decision, the Court of Appeal held that section 406 ITEPA could apply to payments for injury to feelings
- Language
- eng
- Label
- Moorthy v HMRC: taxation of those with injured feelings
- Title
- Moorthy v HMRC: taxation of those with injured feelings
- Language
- eng
- Summary
- This case note examines Krishna Moorthy v HMRC (Moorthy (CA)). The case concerned the taxation of damages for injury to feelings occasioned by age discrimination during the course of a redundancy process at Mr Moorthy's employer. The Court of Appeal considered two main issues. The first issue was the scope of section 401 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA), in particular the words "in connection with...the termination of a person's employment". The Court of Appeal interpreted the wording broadly but left open the possibility that there might be types of connection with termination falling outside section 401 ITEPA. The second issue was whether the exemption for payments provided on account of injury to an employee applied to payments for injury to feelings caused by discrimination. Reversing the Upper Tribunal (UT) decision, the Court of Appeal held that section 406 ITEPA could apply to payments for injury to feelings
- Citation source
- In: British tax review. - London. - (2018), no. 3 ; p. 327-334
- http://library.link/vocab/creatorName
- Firth, M.L
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- employment income
- social security
- discrimination
- severance payment
- exemption
- Label
- Moorthy v HMRC: taxation of those with injured feelings
- Label
- Moorthy v HMRC: taxation of those with injured feelings
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Moorthy-v-HMRC-taxation-of-those-with-injured/cy-6tjvUVhw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Moorthy-v-HMRC-taxation-of-those-with-injured/cy-6tjvUVhw/">Moorthy v HMRC: taxation of those with injured feelings</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
