The Commissioners for HM Revenue and Customs v Tottenham Hotspur Limited: [2017] UKUT 0453 (TCC)
Upper Tribunal Tax and Chancery decision of Sir Geoffrey Vos, Chancellor of the High Court and Judge Herrington.
Read the full decision in .
INCOME TAX 鈥� termination payments made to football player employees 鈥� whether taxable as earnings 鈥渇rom an employment鈥� under sections 9(2) and 62 of the Income Tax (Earnings and Pensions) Act 2003 鈥� whether subject to national insurance contributions under section 6 of the Social Security Contributions and Benefits Act 1992 鈥� whether the FTT was right to hold that the distinction was between 鈥渞eceipt of remuneration or profits in respect of office鈥� (taxable under section 9(2)), and 鈥渟ums paid in consideration of the surrender by the recipient of rights in respect of the office鈥� (not so taxable) 鈥� that distinction upheld and described as being between cases where the entire contract of employment is abrogated in exchange for the termination payment (as in Henley v. Murray [1950] 1 All ER 908), and cases where the payment is made in pursuance of a pre-existing obligation to make such a payment arising under a contract of employment.