[2007] EWHC 270 (Ch).

Chancery Division.

Lightman J.

Judgment delivered 22 February 2007.

Income tax – Employment – Schedule E – Payments in lieu of notice – Incorporation of collective agreement into contract – Whether contractual right to notice abrogated – Whether payments derived from employment – Whether payments taxable as emoluments of employment – Income and Corporation Taxes Act 1988, s. 19 – Social Security Contributions and Benefits Act 1992, s. 3.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.