Employment – Pay. The appellants could not argue for the first time on appeal that there was no implied term that the respondent's salary of £100 per day, deferred until the appellants could afford to pay it, was payable on termination of the respondent's employment. The Court of Appeal, Civil Division, in dismissing the appellants' appeal, held that the employment tribunal had not inferentially found that the company could not afford to pay the respondent and there had been no argument before it about the possibility that such inability could be relied on by the company as at termination.