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Income tax

23 October 2014
Issue: 7627 / Categories: Case law , Law digest , In Court
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Martin v Revenue and Customs Commissioners [2014] UKUT 429 (TCC), [2014] All ER (D) 01 (Oct)

The Upper Tribunal (Tax and Chancery Chamber) ruled on the liability of the taxpayer under his contract of employment to refund a proportion of a taxable signing bonus when he had given notice to resign prior to the end of the period for which the employee had committed to remain an employee. It held, inter alia, that a payment which had been made by an employee could be brought into account in determining taxable earnings only where the same payment, made prior to the Income Tax (Earnings and Pensions) Act 2003, would have been brought into account in determining the amount of taxable emoluments.

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MOVERS & SHAKERS

Gilson Gray—Linda Pope

Gilson Gray—Linda Pope

Partner joins family law team inLondon

Jackson Lees Group—five promotions

Jackson Lees Group—five promotions

Private client division announces five new partners

Taylor Wessing—Max Millington

Taylor Wessing—Max Millington

Banking and finance team welcomes partner in London

NEWS
Limited liability partnerships (LLPs) are reportedly in the firing line in Chancellor Rachel Reeves upcoming Autumn budget
The landmark Supreme Court’s decision in Johnson v FirstRand Bank Ltd—along with Rukhadze v Recovery Partners—redefine fiduciary duties in commercial fraud. Writing in NLJ this week, Mary Young of Kingsley Napley analyses the implications of the rulings
Barristers Ben Keith of 5 St Andrew’s Hill and Rhys Davies of Temple Garden Chambers use the arrest of Simon Leviev—the so-called Tinder Swindler—to explore the realities of Interpol red notices, in this week's NLJ
Mazur v Charles Russell Speechlys [2025] has upended assumptions about who may conduct litigation, warn Kevin Latham and Fraser Barnstaple of Kings Chambers in this week's NLJ. But is it as catastrophic as first feared?
Lord Sales has been appointed to become the Deputy President of the Supreme Court after Lord Hodge retires at the end of the year
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