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UK: Tax tribunal - refund of remuneration

Tuesday, 07 October 2014   (0 Comments)
Posted by: Author: Tribunals
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Author: Tribunals

Interesting decision on deduction of remuneration repayments though not relevant in SA anymore after s11(nA) & (nB) were inserted. May only be relevant in so far the unsuccessful argument that remuneration accrual in this instance is retrospectively novated by the resolutive pay back provision. Also relevant as to whether the nature of the payment changes (i.e. refund of previous amount or damages for breach).

Please click here to view judgement.

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