House of Lords.

Lord Griffiths, Lord Ackner, Lord Browne-Wilkinson, Lord Mustill and Lord Woolf.

Judgment delivered 22 July 1993.

Income tax – Employment – Compensation for giving up rights under redundancy scheme – Lump sum paid by public body to employees when publicly owned enterprise sold to private purchaser – Whether sum taxable – Income and Corporation Taxes Act 1988, sec. 19(1), 131(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.