Source: All England Reporter
Publisher Citation: [2009] All ER (D) 175 (Feb)
Court: Employment Appeal Tribunal
Judge:

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

Catchwords

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.

The Case

Employment Remuneration. Employment Appeal Tribunal: It was held that a deduction from untaxed bonus earning of the employee, indicated by an officer of Revenue and Customs under threat of enforcement, was an 'excepted deduction' under s14(3) of the which applied not only to formal determinations under reg80 of the Income Tax (Pay As You Earn) Regulations 2003, SI2003-2682, but also to other decisions, for instance those made under s8 of the (concerning decisions by officers of the Revenue on matters including national insurance contributions).

Practice Areas

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