Jurisdiction(s):
United Kingdom

UKUT confirms wide ‘in connection with’ test in ITEPA 2003 s401: dismissal settlement taxable; no apportionment without evidence (Mathur v HMRC)

Published on: 19 February 2024

Published by a LexisNexis Tax expert

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Article summary

Shivani Mathur v HMRC [2024] UKUT 38 (TCC)

On 23 April 2015, Deutsche Bank AG (DB) reached a negotiated resolution with the New York State Department of Financial Services concerning manipulation of interbank offered rates. As a consequence, DB was required to end the employment of several individuals. On 30 April 2015, Ms Mathur was dismissed by her employer, DB Group Services (UK) Limited (the Employer), a company within the DB group (the Termination).

Ms Mathur brought Employment Tribunal (ET) claims against the Employer, DB, and others, alleging:

harassment related to sex under the Equality Act 2010 (EqA 2010);
direct sex discrimination under the EqA 2010;
victimisation under the EqA 2010;
whistleblowing detriments under the Employment Rights Act 1996 (ERA 1996); and
unfair dismissal under the ERA 1996.

In May 2016, after a preliminary hearing but ahead of any full hearing, Ms Mathur and the Employer concluded a settlement agreement (the Settlement Agreement) to resolve the ET claims, with no admission of liability by the Employer. Under that Settlement Agreement, the Employer paid Ms Mathur £6m (the Settlement Payment) ‘(less such income tax and national insurance contributions if any as [the Employer...

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