Malcolm Gammie CBE QC

Decision released 27 August 2008

Employee recognising that task for which she had been recruited was complete – over-qualified for continuing job – voluntary resignation notwithstanding loss of redundancy and other benefits of continued employment – ex-gratia payment recognising her decision – whether taxable as earnings – no – whether taxable as a termination payment – yes – whether exempt under UK/US Double Taxation Convention 2001 – yes – appeals allowed

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