Mr Roux, who with his elder brother, Albert, has run some of the country's most highly regarded eateries, accused the Inland Revenue of unfairly penalising him and his wife, Robyn, when he opted for a new occupational pension scheme.
The owner of the Waterside Inn at Bray, near Maidenhead, Berkshire, which has three Michelin stars, he is facing a large tax bill as a result of the dispute.
His lawyers asked Mr Justice Tucker to rule that the Board of the Inland Revenue unlawfully withdrew approval for the Roux Waterside Inn Retirement Benefit Scheme after moves were made to transfer some pounds 900,000 of Mr Roux's money from the fund to a new scheme in July 1995.
The loss of approval led to the old scheme, which had contained some pounds 1.3m for the benefit of Mr and Mrs Roux, losing its tax-free privileges and being assessed for tax at the rate of 40 per cent.
Judgment was reserved to a later date.Reuse content