United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Martin [2014] UKUT 429 (TCC) (22 September 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/429.html
Cite as: [2014] STI 3021, [2015] STC 478, [2014] BTC 527, [2014] UKUT 429 (TCC)

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Revenue And Customs v Martin [2014] UKUT 429 (TCC) (22 September 2014)

INCOME TAX - Liability of employee under his employment contract to refund a proportion of a taxable Signing Bonus when the employee gave notice to resign prior to the end of the period for which the employee had committed to remain an employee – whether Signing Bonus “earnings”; whether repayment “negative Taxable Earnings” – Yes – appeal dismissed

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