UKFTT 71 (2009) Crompton v HMRC

Payment not connected with termination of employment - Taxpayer won

Case Summary:

Mr Crompton alleged that he had been wronged by the Army in connection with his employment. The Army Board eventually agreed and awarded him compensation. The question was whether the payment was in connection with the termination of employment and therefore taxable under S401 ITEPA 2003. It was held that it was not taxable.