This month, Paul Kilraine BL, analyses the case of Adnan Ahmad Siddiqi where the judgment helpfully sets out the correct approach to take in relation to determining if a payment may be exempt for tax under s 192A of the TCA 1997. The appellant claimed that an ex gratia payment was consideration for the settlement of his pending claim he had brought to the Equality Tribunal for racial discrimination by his former employer, along with any potential claim for personal injuries suffered as a result of the discrimination.
Keywords:
Taxes Consolidation Act 1997 ‒ appeal by way of case stated against a determination of the Tax Appeals Commissioner ‒ ex gratia payment by a ‘compromise agreement’; settlement of pending claim
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