Case Notes : Krishna Moorthy v HMRC
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The work Case Notes : Krishna Moorthy v HMRC represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Case Notes : Krishna Moorthy v HMRC
Resource Information
The work Case Notes : Krishna Moorthy v HMRC represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Case Notes : Krishna Moorthy v HMRC
- 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),
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
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Context of Case Notes : Krishna Moorthy v HMRCWork of
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