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Case review: PILON the misery

Category Technical Articles
AuthorTechnical Department
Article by Keith M Gordon, barrister, chartered accountant and tax adviser. This article appeared in the August 2007 issue of Tax Adviser. The author looks at the recent High Court decision in SCA Packaging Limited v HMRC that considers whether or not payments in lieu of notice constitute employment income.

August 2007 by Keith M Gordon

Technical Department
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