United Kingdom Upper Tribunal (Tax and Chancery Chamber) 14 January 2016, [2016] UKUT 13 (TCC) (Krishna Moorthy v The Commissioners for Her Majesty's Revenue and Customs)

[2016] UKUT 0013 TCC Appeal number: UTC/2014/0066 INCOME TAX - termination of employment – payment of £200,000 made under compromise agreement signed after termination - whether payment within Chapter 3 of Part 6 of ITEPA 2003 and chargeable to income tax - whether payment received in connection with termination of employment within section 401 ITEPA - yes - whether damages for injury to feelings