Dr John F Avery Jones

Decision released 18 October 2004

EMPLOYMENT INCOME – termination of employment – whether with immediate effect or employee given 3 months notice requiring garden leave – garden leave – appeal dismissed

HEARING IN PRIVATE – reasons stated


A special commissioner dismissed an appeal by the taxpayer against an amendment to her self-assessment tax return for the year ended 2002 resulting in a termination payment being taxed as income and falling outside of s. 148 of the Income and Corporation Taxes Act 1988.


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