The Upper Tribunal, that deals with tax appeals, has upheld a decision that a settlement payment for injury to feelings made in connection with a termination of employment was taxable as a termination payment. The payment was made to settle all the taxpayer's claims against the employer including claims for unfair dismissal and age discrimination arising during the redundancy selection process. (Moorthy v HMRC [2016] UKUT 13 TCC (14 January 2016)