Court of Appeal confirms payments to employees on TUPE transfer taxable | Practical Law

Court of Appeal confirms payments to employees on TUPE transfer taxable | Practical Law

The Court of Appeal has confirmed the decisions of the Upper and First-tier Tribunals that payments made to employees on a TUPE transfer were taxable (Kuehne + Nagel Drinks Logistics Ltd, Stott and Joyce v HMRC [2012] EWCA Civ 34).

Court of Appeal confirms payments to employees on TUPE transfer taxable

Practical Law UK Legal Update Case Report 9-517-5882 (Approx. 3 pages)

Court of Appeal confirms payments to employees on TUPE transfer taxable

by PLC Tax
Published on 30 Jan 2012 • United Kingdom
The Court of Appeal has confirmed the decisions of the Upper and First-tier Tribunals that payments made to employees on a TUPE transfer were taxable (Kuehne + Nagel Drinks Logistics Ltd, Stott and Joyce v HMRC [2012] EWCA Civ 34).