Court of Appeal (Northern Ireland).

[The appeal against this decision is reported at [1993] BTC 339.]

Hutton LCJ, MacDermott LJ and Nicholson J.

Judgment delivered 8 May 1992.

Income tax – Employment – Compensation for giving up rights under redundancy scheme – Lump sum paid by public body to employees when publicly owned enterprise sold – Whether emoluments from employment – Whether taxable benefit – Income and Corporation Taxes Act 1988. sec. 19(1), 154(1), 156(1).

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