The Commissioners for HM Revenue and Customs v Julian Martin: [2014] UKUT 0429 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 22 September 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Julian Martin: [2014] UKUT 0429 (TCC).

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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