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Whether a payment in lieu of notice is a taxable emolument
EMI Group Electronics v Martin Coldicott (1997)
Court: Ch.D (Neuberger J) 22/10/97
Appearances: Michael Flesch QC and Conrad McDonnell instructed by Rowe & Maw for the appellant. Launcelot Henderson QC and Timothy Brennan instructed by the solicitor for Inland Revenue for the respondents.
Summary: Whether a payment in lieu of notice to an employee is a taxable emolument from which an employer is responsible for deducting the tax before payment.