In the case of Goldman v HMRC [2012] UKFTT 313 TC Mr Goldman had received a payment on the termination of his employment, and had treated the first £30,000 as non-taxable under the relevant exemption. However HMRC contended that the exemption did not in fact apply, and that the whole amount was taxable as earnings from Mr Goldman's employment because it fell within the clause of his contract which entitled him to a payment in lieu of notice.
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机译：在高盛（Goldman v HMRC）[2012] UKFTT 313 TC一案中，高盛先生在终止雇佣关系时已收到付款，并根据相关豁免将首笔30,000英镑视为不征税。但是，HMRC争辩说，该豁免实际上并不适用，并且全部金额都应作为高盛先生的受雇收入征税，因为这属于他的合同条款之内，该条款使他有权获得代通知金。
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