The Weekly Law Reports
[2023] 1 WLR 51
Court of Appeal
*Revenue and Customs Commissioners
v
Murphy
[2022] EWCA Civ 1112
2022 July 14; Aug 4
Lewison, Newey, Andrews LJJ
Revenue— Income tax— Employment— Earnings— Taxpayer participating in group litigation against employer— Settlement agreement awarding taxpayer damages but providing for success fee and insurance premium to be paid to taxpayer’s legal representatives and insurer out of settlement sum— Whether success fee and insurance premium liable to income tax as “profit” derived from employment—
Income Tax (Earnings and Pensions) Act 2003 (c 1), ss 9(2), 11, 62(2)(b)
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