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Court of Appeal success for Claire Darwin and Aidan Wills: Court of Appeal holds that Injury to Feelings payments are not taxable

Related Member(s):
Claire Darwin, Aidan Wills

The Court of Appeal has today handed down judgment in Moorthy v HMRC an appeal from the Upper Tribunal (Tax and Chancery Chamber). The Court held that that a payment made by an employer as compensation for injury to feelings arising from discrimination falls within the exemption from income tax under s.406 of ITEPA 2003.

Please click here for the judgment.