Transfer under TUPE two separate employments for tax purposes | Practical Law

Transfer under TUPE two separate employments for tax purposes | Practical Law

An update about the decision of the tax Chamber of the First-tier Tribunal in Kuehne + Nagel Drinks Logistics Ltd, Stott and Joyce v HMRC [2009] UKFTT 379 (TC), released on 17 December 2009.

Transfer under TUPE two separate employments for tax purposes

Practical Law UK Legal Update 8-501-2452 (Approx. 7 pages)

Transfer under TUPE two separate employments for tax purposes

by PLC Tax
Published on 19 Jan 2010 • England, Wales
An update about the decision of the tax Chamber of the First-tier Tribunal in Kuehne + Nagel Drinks Logistics Ltd, Stott and Joyce v HMRC [2009] UKFTT 379 (TC), released on 17 December 2009.
Note: This decision was upheld by the Upper Tribunal (tax.practicallaw.com/7-504-3538) and Court of Appeal (tax.practicallaw.com/9-517-5882).