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 鈥� whether Signing Bonus 鈥渆arnings鈥�; whether repayment 鈥渘egative Taxable Earnings鈥� 鈥� Yes 鈥� appeal dismissed.
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Published 1 December 2016