Tax on awards for injured feelings in discrimination cases
Timothy Brennan QC argues that in the recent decision of Timothy James Consulting Ltd v Wilton UKEAT/0082/14/DXA, [2015] IRLR 368 the Employment Appeal Tribunal misinterpreted the tax provisions which apply to awards of compensation for injured feelings, wrongly declaring such awards to be tax-free, laying a PAYE trap for employers and giving rise to an unexpected tax loophole. The article first appeared in ELA Briefing in June 2015.
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