Clawback of bonus was negative taxable earnings entitling the taxpayer to relief (First-tier Tribunal)

The First-tier Tribunal has determined that the repayment of a bonus by an employee under a clawback provision was negative taxable earnings under section 11 of the Income Tax (Earnings and Pensions) Act 2003 (Julian Martin v HMRC [2013] UKFTT 040 (TC)).

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