'RELOCATION' IS MORE THAN AN INTENTION

摘要

In Figg v HMRC [2014] UKFTT 578 (TC) the FTT agreed with HMRC's view that the employee needs to move home if the tax exemption for relocation payments is to apply. An initial intention to relocate that is then overtaken by events is, therefore, not sufficient. Mr Figg took up a new job and was promised a relocation package including temporary accommodation. Soon after starting work he found, and the employer agreed, that the job had been mis-described. Both parties agreed that Figg would leave his new employment because of this, and that his role was temporary until he found another job.