Two employees have acquired (roughly) £600k of 'stuff' from their employer. This is additional payment as a result of employment.
If these were indeed additional payments to the staff, then PAYE should have been applied to this and (applying a tax rate of 40% for the sake of argument) a further £400k paid to HMRC under PAYE by Mr & Mrs Saatchi.
As that seems a bit harsh on Mr & Mrs Saatchi, then maybe the employees should be taxed on their 600k of income, giving rise to a 240k tax bill - that one imagines they'd have no hope of paying.
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