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P Figg (TC3703)
The taxpayer was offered a relocation package to move from Sussex to Berkshire to take up new employment with the company BG – which told him the arrangement would not be subject to tax but subsequently issued a P11D showing the package as a taxable benefit.
The taxpayer left his new job two years later. BG paid him £30 000 compensation for loss of employment. This sum was not subject to tax under ITEPA 2003 s 401 to s 404.
The taxpayer planned to file his 2009/10 tax return online but registered too late to receive his personal identification number in time for the 31 January 2011 submission deadline.
He filed the return in January 2012 by which the Revenue had imposed late filing penalties. The taxpayer appealed.
He also claimed for overpayment relief in respect of tax deducted by BG in respect of the relocation package...
