Out of the blue

My client was employed by a reasonably large local employer Company A.
Several years ago the business was taken over by another company Company B. I am not aware of the exact details of the takeover but Company A issued forms P45 to all of its employees who were then taken on by Company B where my client remains.

In March 2009 my client received a cheque for £8 000 from Company A. This was accompanied by a letter advising him that the winding-up of the company had recently been completed and after meeting all other obligations and expenses etc. some monies were left in the bank account.

Payments were made to my client and some others for being loyal and hardworking employees.

As I understand it not all employees of Company A received such payments. The letter explained...