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The case of Goldberg demonstrates why proper representation is so important, says MIKE TRUMAN
KEY POINTS
- Contractual PILON is taxable as general earnings ITEPA 2003 s 62.
- Non-contractual PILON should get £30 000 exemption ITEPA 2003 s 403.
- Leading cases of EMI Group Electronics Ltd and SCA Packaging.
- Goldberg decided without reference to contractual entitlement – seems questionable.
I really hope I am wrong about this case (TC628). I don’t have a lot of sympathy for Mr Goldberg who the First-tier Tribunal said ‘muddied the waters’ in his evidence about the date a letter setting out his terms of employment was sent and the terms on which he left that employment.
It is also rather foolish to argue a case in person about a tax repayment where some £12 000 of tax...
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