Queen’s Bench Division (Commercial Court).

Hobhouse J.

Judgment delivered 18 June 1992.

Income tax – PAYE – Payment to taxpayer to induce him to enter into employment with third party – Emolument of employment – Whether tax should be deducted by payer – Income and Corporation Taxes Act 1988, sec. 203; Income Tax (Employments) Regulations 1973 (SI 1973/334), 2, 20.

  This was an application by the plaintiff in an action which had been settled claiming that the defendants should not have deducted tax under the PAYE system from certain payments made to the plaintiff.

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