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.

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