Court of Appeal (Civil Division).

Bingham MR, Nolan LJ and Sir Michael Fox.

Judgment delivered 27 May 1993.

Income tax – Sick-pay – Arrangement between employer and employee whereby sick-pay expressed as a loan to employee in the event of employee receiving damages covering the relevant period of absence – Employer paid net amount to employee accounting for tax and national insurance contributions – Practice of Revenue to reimburse tax if damages received – Whether reimbursement to be claimed by employer from Revenue or whether employee to reimburse employer and himself claim amount from Revenue.

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