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:
Statutes:
Income Tax (Employment) Regulations 1993
Jurisdiction:
England and Wales
Income Tax
Updated: 03 April 2022; Ref: scu.244232