Source: All England Reporter
Publisher Citation: [2013] All ER (D) 166 (Jun)
Neutral Citation: [2013] EWHC 1633 (Ch)
Court: Chancery Division

Mr Justice Vos

Representation Geraldine Clark (instructed by Cheyney Goulding LLP) for the claimant.
  Rhodri Davies QC and Conall Patton (instructed by Norton Rose Fulbright LLP) for the defendants.
Judgment Dates: 18 June 2013


Employment - Contract of service - Termination - Claimant leaving position as CEO of second defendant company - Dispute arising as to payment to be made to claimant on his departure - Whether payment to be made net or gross of PAYE deductions - Employments Rights Act 1996 - Income Tax (Pay As You Earn) Regulations 2003, .

The Case

Employment Contract of service. The claimant was the former CEO of the defendant company. On his retirement, he was to be paid a sum under an agreement. An issue arose as to whether PAYE should be deducted from the payment to be made under the agreement. The Chancery Division held that the agreement, properly construed, meant that the sum should be paid to the claimant net of any PAYE due from him as a result of the payment.

Practice Areas

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