Chancery Division.

[The appeal against this decision is reported at [1999] BTC 294.]

Neuberger J.

Judgment delivered 22 October 1997.

Income tax – Employment – Salary in lieu of notice – Employees dismissed and paid salary in lieu of notice pursuant to contracts of employment – Whether employment was the source of payment – Whether payment emoluments ‘from’ employment Income and Corporation Taxes Act 1988, s. 19.

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