Martin v Revenue and Customs: FTTTx 27 Dec 2012

FTTtx INCOME TAX – Liability of employee under his employment contract to refund a proportion of a taxable Signing Bonus when the employee gave notice to resign prior to the end of the period for which the employee had committed to remain an employee – whether repayment ‘negative Taxable Earnings’ – Appeal allowed

Citations:

[2013] UKFTT 40 (TC)

Links:

Bailii

Income Tax

Updated: 14 November 2022; Ref: scu.472276