Transfer under TUPE two separate employments for tax purposes

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).

 

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