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Tax: ITEPA and discrimination payments
Charles Wynn-Evans reviews two important recent authorities on whether compensation for unlawful discrimination can be paid tax free ‘Clarifying the basis for, and the nature of, a payment to be made to an employee to settle their claims can be crucial in determining the proper tax treatment to be applied.’The correct tax treatment of a …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- EMI Group Electronics Ltd v Coldicott [1999] EWCA Civ 1868
- Essa v Laing Ltd [2004] EWCA Civ 2
- Moorthy v Revenue and Customs [2014] UKFTT 834 (TC); [2016] UKUT 13 (TCC)
- Mr A v The Commissioners for Her Majesty's Revenue & Customs [2015] UKFTT 189 (TC)
- Orthet Ltd v Vince-Cain [2004] UKEAT/0801/03
- Oti-Obihara v HMRC [2010] UKFTT 568 (TC)
- Shove v Downs Surgical plc [1984] ICR 532
- Timothy James Consulting Ltd v Wilton [2015] UKEAT 0082/14
- Vento v Chief Constable of West Yorkshire Police [2002] EWCA Civ 1871
- Walker v Adams [2003] STC (SCD) 269