AH v Her Majesty's Revenue and Customs (TC): [2019] UKUT 5 (AAC)

Upper Tribunal Administrative Appeals Chamber decision of Judge Wikeley on 9 January 2019

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 22 February 2019

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - deductions and income assessments
• Judges: Wikeley, N
• Decision date: 9 January 2019

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Judicial Summary

The Appellant compromised ET proceedings brought against his employer for 拢16,000. The original plan was for one-off lump sum payment of 拢16,000. However, under the final COT3 agreement the payments actually made under contract of empoyment through the employer바카라 사이트檚 payroll. HMRC treated sums as income for tax credit assessment purposes. Whether payments employment income or capital? Hochstrasser v Mayes [1960] A.C. 376, Shilton v Wilmhurst [1991] 1 A.C. 684 and Kuehne and Nagel Drinks Logistics Ltd v Commissioner for HMRC [2012] EWCA Civ 34; [2012] STC 840 all considered on meaning of employment income. Snook v. London & West Riding Investments Ltd [1967] 2 QB 786 and Autoclenz Ltd v Belcher [2011] UKSC 41; [2011] ICR 1157 considered on interpretation of contracts and shams.

Published 22 February 2019