In EMI Group Electronic Ltd v Coldicott  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.
XpertHR is part of the LexisNexis® Risk Solutions Group portfolio of brands.
The materials and information included in the XpertHR service are provided for reference purposes only. They are not intended either as a substitute for professional advice or judgment or to provide legal or other advice with respect to particular circumstances. Use of the service is subject to our terms and conditions.
Copyright © 2021 LexisNexis Risk Solutions Group
© 2021 LexisNexis Risk Solutions Group.