The Resource Moorthy v HMRC: taxation of those with injured feelings

Moorthy v HMRC: taxation of those with injured feelings

Label
Moorthy v HMRC: taxation of those with injured feelings
Title
Moorthy v HMRC: taxation of those with injured feelings
Creator
Subject
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
Instantiates
Publication
Label
Moorthy v HMRC: taxation of those with injured feelings
Publication

Library Locations

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