Harriet Brown wins FURBS case in the First-tier Tribunal

Harriet Brown of Tax Chambers has successfully defended a claim for relief in relation to payments from a FURBS to a retiring employee in Ballard v HMRC (TC2505). Mr. Ballard, the Appellant, had retired upon being made redundant, and argued that consequently he was entitled to relief on his lump-sum payment from the FURBS. The Court held that Mr. Ballard was entitled to the relief. The case is reported in this week’s (7 March 2013) Taxation magazine and the judgment can be viewed in full here.


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