Payments to employees on TUPE transfer taxable

The Upper Tribunal released its decision in Kuehne & Nagel Drinks Logistics Ltd, Stott and Joyce v HMRC [2010] UKUT 457 (TCC) on 21 December 2010.



The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area


Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247428241568", "objName" : "Payments to employees on TUPE transfer taxable", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-6dec1db9:14c73d210a4:-30fc", "analyticsSessionCookie" : "2-6dec1db9:14c73d210a4:-30fb", "statisticSensorPath" : "" }