In Peter Figg v HMRC (TC03703 – 16 June 2014) the FTT recharacterised a relocation package as a severance package.
Mr Figg was offered a relocation package on being required to move from Sussex to Berkshire to take up a new employment. Mr Figg’s employment was terminated two years later by mutual consent.
Mr Figg’s contention that he had a reasonable excuse for the late filing of his return was duly rejected. He had only applied for the required PIN very close to the January deadline and having been issued a PIN on 31 January 2011 had not filed his return until January 2012. Furthermore he had not raised any questions about his relocation package until March 2011 on the telephone and March 2012 in writing. It would have been open to him to file his return on the basis of what he thought the position...
