|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 175 (Feb)|
|Court:||Employment Appeal Tribunal|
Judge McMullen QC, Mr D Chadwick and Dr K Mohanty JP
|Representation||David Southern (instructed by Dale Langley & Co) for the employee.|
|Cherie Booth QC (instructed by Learmond Criqui Sokel LLP) for the employer.|
|Judgment Dates:||3 September 2008|
Employment - Remuneration - Deduction from wages - Deduction made in respect of untaxed bonus earnings under threat of enforcement by officer of Revenue and Customs - Employee commencing proceedings in employment tribunal arguing that deduction unauthorised - Tribunal ruling that it lacked jurisdiction to hear complaint - Employee contending that tribunal had jurisdiction on ground that deduction fell within category of 'excepted deductions' - Scope of 'excepted deductions' - Whether tribunal correct on jurisdiction issue - ss 13(1), 14(3) - Income Tax (Pay As You Earn) Regulations 2003, SI 2003/2682, reg 80.