Figael Ltd v Fox (HM Inspector of Taxes).  BTC 61
Court of Appeal (Civil Division).
Lord Donaldson MR, Balcombe and Staughton L JJ.
Judgment delivered 9 December 1991.
Income tax – PAYE – Tips and service charges shared out among directors and staff of restaurant – Tax not deducted – Weekly distribution made by directors – Whether distribution made on behalf of the company – Whether restaurant company liable to deduct tax – Income Tax (Employments) Regulations 1973 (SI 1973/334), reg. 4.