Wilson (HM Inspector of Taxes) v Clayton [2005] IRLR 108 CA

Reports relating to this case:

  • Compromise payment not taxable

    Date:
    14 January 2005

    The Court of Appeal has upheld the decision of the High Court in Wilson (HM Inspector of Taxes) v Clayton that a payment from an employer under a compromise agreement should be treated as a termination payment under s.403 of the Income (Earnings and Pensions) Act 2003.