SCA Packaging Ltd v HM Customs & Excise - tax & NIC's on pay in lieu of notice - High Court ChD 22.2.07

SCA appealled against a ruling by a Special Commissioner for Income Tax that payments in lieu of notice it made to redundant employees were chargeable to income tax and National Insurance Contributions as emoluments of employment (Income and Corporation Taxes Act 1988 s.19 now Income Tax (Earnings and Pensions) Act 2003 ss.10-22). The High Court has dismissed the appeal as it construed the terms of the relevant employees' contracts of employment as giving them a contractual entitlement to the payments in question.

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