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Tottenham Hotspur Ltd v Revenue and Customs Commissioners [FTT (Tax)] 03.06.16 (Unreported)

Payments made by a football club to two players on the mutually agreed termination of their employment contracts were found to have been made in return for the surrender of the players' rights under their contracts. The lack of breach of contract did not prevent the principle in Henley v Murray (Inspector of Taxes) from applying. It followed that the payments did not derive from the players' employments and were not subject to national insurance contributions.
Category: Taxation » Employment. Keyword(s): Termination of employment. Area(s) of law: Employment; Tax.
Source: [2016] UKFTT 389 (TC).

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