Lightfoot v D & J Sporting Ltd [1996] IRLR 64 EAT

Reports relating to this case:

  • Contracts of employment: No illegality in tax-saving arrangements

    15 June 1996

    In Lightfoot v D & J Sporting Ltd the EAT overturns an industrial tribunal's decision that the contract of an employee who entered into a new arrangement with his employer under which his wages were apportioned between him and his wife (who had always helped him in his work) was tainted with illegality because the purpose and effect of this arrangement was to reduce the couple's overall tax and national insurance liability.