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Kingsley Napley’s Medical Negligence Team ‘walks together’ with the Dame Vera Lynn Children’s Charity
Sharon Burkill
The recent High Court decision in Gurieva v Community Safety Development (UK) Ltd (“CSD”) gives some practical guidance to data controllers on the approach they need to adopt if they wish to rely on the crime and legal privilege exemptions to compliance with Subject Access Requests (“SARs”) made under the Data Protection Act 1998 (“DPA”).
In the Upper Tribunal (Tax and Chancery Chamber) case of Moorthy v Commissioners for HMRC, the Upper Tribunal overruled earlier Employment Appeal Tribunal decisions in relation to the taxable status of payments made on account of injury to feelings and provided guidance on the taxable status of payments made on account of injury to feelings, discrimination or termination of employment. It was held that “where payments are made directly or indirectly in consideration or in consequence of, or otherwise in connection with the termination of employment”, they are subject to tax. Therefore, any compensation received in connection with termination of employment is taxable (unless an exemption is applicable such as the usual £30,000 exemption, or the injury/disability exemption).
Sharon Burkill
Natalie Cohen
Caroline Sheldon
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