Whether or not a sum given by parishioners and others to the vicar at Easter, 1905, is assessable to income tax as being ‘profits accruing’ to him ‘by reason of such office.’
Sums of money collected in a parish by voluntary subscription in order to augment the stipend of a clergyman, when there is a continuity of annual payments to him from such sources apart from any special occasion, are profits accruing to him by reason of is office, and are therefore assessable to income tax
The fact that bonuses were voluntary on the part of the employer is irrelevant so long as the sum of money is given in respect of the employee’s work as an employee
Judges:
Lord Chancellor (Loreburn), Lords Ashbourne, Robertson, and Collins
Citations:
[1908] UKHL 1, (1909) STC 347, [1909] AC 104, [1908] UKHL TC – 5 – 347, [1908] UKHL 1023, 46 SLR 1023
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland SC 5-Jul-2017
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 16 August 2022; Ref: scu.265969