EMI Group Electronics Ltd v Coldicott (HMIT) [1999] EWCA Civ 1868 (16 July 1999)

EMI Group Electronics Ltd v Coldicott (HMIT) [1999] EWCA Civ 1868 (16 July 1999)

Payments in lieu of notice made pursuant to a contractual provision agreed at the outset of employment are emoluments from employment and taxable under Case I of Schedule E; they do not fall within the section 148 exemption for payments on retirement or removal.

Citation
[1999] EWCA Civ 1868
Parties
Appellant: EMI Group Electronics Limited; Respondent: Coldicott (HMIT)
Jurisdiction
England and Wales
Judgment Date
16 July 1999
Procedural Posture
Appeal / Court of Appeal (civil Division), Post High Court Judgment
Outcome
appeal dismissed
Legal Topics
Income Tax, Emoluments, Payments in Lieu of Notice, Redundancy Payments, Contractual Termination Provisions
Tax Law Employment Law Income Tax Emoluments Payments in Lieu of Notice Redundancy Payments Contractual Termination Provisions

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Parties

EMI Group Electronics Limited

Appellant

Coldicott (HMIT)

Respondent

Procedural Posture

Appeal / Court of Appeal (civil Division), Post High Court Judgment

Legal Issues

  1. 1 Are payments in lieu of notice made pursuant to a contractual provision taxable as emoluments from employment under Case I of Schedule E?
  2. 2 Do such payments fall within the exemption for payments on retirement or removal under section 148 of the Income and Corporation Taxes Act 1988?

Ratio Decidendi

Payments in lieu of notice made pursuant to a contractual provision agreed at the outset of employment are emoluments from employment and taxable under Case I of Schedule E; they do not fall within the section 148 exemption for payments on retirement or removal.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed with costs
  • Leave to appeal to the House of Lords refused