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HM Revenue and Customs v Barclays Bank Plc and Another: ChD 11 Aug 2006

The bank had made payments to former employees to recompense them for the termination of a free service under which they had received tax advice.
Held: The payment was made in connection with past services as employees, and was chargeable to income tax.

Judges:

David Richards J

Citations:

[2006] EWHC 2118 (Ch), Times 12-Sep-2006

Links:

Bailii

Statutes:

Income Tax (Employment) Regulations 1993

Jurisdiction:

England and Wales

Income Tax

Updated: 03 April 2022; Ref: scu.244232

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