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 .
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.