Following the Supreme Court’s refusal to grant the taxpayers permission to appeal in Kuehne & Nagel Drinks Limited and others v HMRC [2012] EWCA Civ 34, HMRC have updated their Employment Income Manual. The case confirmed that a payment from an employment is employment income, notwithstanding the existence of other reasons for the payment.

For full details, see: http://www.hmrc.gov.uk/manuals/eimanual/EIM00760.htm.