Chancery Division.

[The appeal against this decision is reported at [1992] BTC 61.]

Mummery J.

Judgment delivered 29 June 1990.

Income tax – PAYE – Gratuities shared out among directors and staff of restaurant – Tax not deducted – Weekly distribution made by directors – Whether ‘tronc’ existed – Whether restaurant company liable to deduct tax – Income Tax (Employments) Regulations (SI 1973/334), reg. 4, 13.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.