||All England Reporter
|| All ER (D) 275 (Feb)
|| EWHC 270 (Ch)
||Kevin Prosser QC and Clive Sheldon (instructed by Clifford Chance) for the appellant.
||Bruce Carr (instructed by the Solicitor for Revenue and Customs) for the respondents.
||22 February 2007
Income tax - Emoluments from office or employment - Employment - Contract of employment - Redundancy situation - Express term of contract of employment providing that employees entitled to notice of termination of employment - Provision in memorandum for payment in lieu of notice - Contracts of redundant employees incorporating memorandum - Whether payments in lieu emoluments from employees' employment.
The court affirmed the decision of the Special Commissioner that certain payments calculated by reference to unexpired notice periods made by the taxpayer to redundant employees whose contracts of employment incorporated a document entitled 'the Memorandum of Agreement for the Protection of Employment and Compensation for Redundancy' were chargeable to income tax and National Insurance Contributions as being emoluments from the employees' employments under Schedule E under s19 of the .
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