Keyword

termination payment

2 decisions turning on termination payment.

Nicholas Ogden v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)28 Mar 2011[2011] UKFTT 212 (TC)Added 6 Aug 2026

The Appellant, Nicholas Ogden, has been resident in Jersey since 1988 and was employed by WorldPay, a company he had founded, through its Jersey entity, holding no UK bank accounts. In 2001 RBS launched a hostile takeover of…

British Telecommunications Plc v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax11 Apr 2006Added 6 Aug 2026

The appellant, British Telecommunications plc, was a publicly quoted UK-resident telecommunications company which had acquired a 20 per cent shareholding in MCI Communications Corporation, a US telecommunications provider, in…

chargeable gains corporation tax merger agreement capital sum derived from assets termination payment