[2009] UKFTT 71 (TC)

Richard Barlow (chairman)

Decision released 7 April 2009

Income tax – compensation payment – connected with termination of employment? – no – appeal allowed

  The First-tier Tax Tribunal decided that a payment made to a taxpayer as compensation for the failure of a selection board to appoint him to army posts in priority to other applicants in accordance with army rules was not in connection with the termination of his employment for tax purposes.

Facts