EIM00838 - Employment income: what does not count as negative earnings?
Not from the employment: from something else
In HMRC v Julian Martin, at paragraph 55 of his decision, Judge Warren stated:
바카라 사이트淚t is clearly the case that not every payment which an employee makes to an employer is negative general earnings. This is not a matter of dispute. To give an obvious example, the repayment of money which a cashier had stolen from their employer바카라 사이트檚 till would not be such an item. The mere existence of an employment relationship is not enough.바카라 사이트�
Judge Martin expanded on this in paragraph 56 as follows:
바카라 사이트淣or is a connection between the payment and the contract of employment of itself necessarily sufficient. A claim for an account of profits alternatively for damages where an employee misuses his employer바카라 사이트檚 trade secrets or acts in breach of a restrictive covenant during the course of his employment can be said to arise out of the contract of employment: it certainly has a connection with it. But no one would suggest that a payment pursuant to an order for an account of profits or damages would entitle the employee to assert that the payment was negative general or taxable earnings바카라 사이트�.