UKFTT 379 (2009) Kuehne+Nagel Drinks Logistics Ltd, Stott and Joyce v HMRC

Employment income - HMRC won

Case Summary:

A payment to employees on a TUPE transfer to another employer was held to be an incentive to work willingly for the new company and so taxable as employment income even although it was also compensation for the loss of membership of the old employer’s pension scheme.