Exploring the taxation of ‘injury to feelings’ termination payments

What should lawyers do when advising on the taxation of termination payments which include an element of injury to feelings?

Timothy Brennan QC explores the recent decision of the Upper Tribunal (Tax and Chancery Chamber) (UT) in Moorthy v Revenue and Customs and provides some tips. The article was first published by Lexis®PSL Employment on 4 February 2016.