Upper Tribunal refuse to go behind the terms of a settlement agreement


Re: AH v HMRC (TC) [2019] UKUT 5 (AAC)

The Upper Tribunal has upheld the FTT’s refusal to go behind the terms of the contract on Autoclenz principles. The court concluded that £16,000 paid in instalments to the appellant under an agreement to settle Employment Tribunal proceedings should be characterised as Employment Income, consequently reducing the Appellant’s entitlement to tax credits.

Paul Skinner was involved in this case.