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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> MATHUR v Revenue and Customs [2024] UKUT 38 (TCC) (12 February 2024) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2024/38.html Cite as: [2024] STC 360, [2024] UKUT 38 (TCC), [2024] BTC 507

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SHIVANI MATHUR v THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS [2024] UKUT 38 (TCC) (12 February 2024)

INCOME TAX - section 401(1)(a) ITEPA 2003 - taxpayer received £6 million payment from her former employer in settlement of Employment Tribunal proceedings and claims relating to her prior employment and its termination - whether FTT erred in law in concluding the payment was received indirectly in consequence of or otherwise in connection with the termination of her employment