EMI Group Electronics Ltd v Coldicott (HM Inspector of Taxes) [1999] IRLR 630 CA

Reports relating to this case:

  • EMI Group Electronics Ltd v Coldicott

    Date:
    1 October 1999

    In EMI Group Electronic Ltd v Coldicott [1999] IRLR 630 CA, the Court of Appeal held that the High Court had not erred in holding that payments in lieu of notice made by the appellant employers to two of their senior managers in accordance with an express provision in their contracts of employment were liable to income tax.